GOVERNMENT OF MAHARASHTRA
LAW AND JUDICIARY DEPARTMENT

ACT  No.  I  OF  1923

THE MAHARASHTRA  ENTERTAINMENTS
DUTY  ACT

(As  modified  upto  the  26th  June,  2018)

*

PRINTED  IN  INDIA  BY  THE  MANAGER,  GOVERNMENT  PRESS  AND  STATIONERY
STORES,  KOLHAPUR  AND  PUBLISHED  BY  THE  DIRECTOR,  GOVERNMENT
PRINTING,  STATIONERY  AND  PUBLICATION,  MAHARASHTRA  STATE,
  MUMBAI–400  004.

2018

[Price  :  Rs.  27.00]

1923  :  I ]

(i)

THE MAHARASHTRA ENTERTAINMENTS DUTY ACT
____________

CONTENTS

PREAMBLE.
SECTIONS.

1.

2.

3.

Short  title,  extent  and  operation.

Definitions.

Duty on payments for admission to entertainments.

3AA.

Surcharge on payment for admission on entertainment duty payable or on lump
sum duty.

3A.

Duty on Complimentary tickets.

4. Method of levy.

4A.

4B.

4C.

4D.

[Deleted]

Assessment of entertainments duty.

Remission or refund in respect of machine in video games parlour remaining
inoperative  and  unproductive.

Remission or refund in respect of a car Go-carting centre, remaining inoperative
and  unproductive.

4E.

Collection of duty on cable television through public auction or agent.

5.

Punishment for non-compliance with section 4.

5A.

Punishment for non-compliance with other provisions.

6.

7.

8.

9.

9A.

9B.

9C.

9D.

10.

Entertainments for charitable or educational purposes exempted; exemption by
Government.

Power to make rules.

Power to enter place of entertainment for purposes of the Act.

Recoveries.

Compounding of offences.

Interest payable on failure to pay duty and composition sum.

Refund of excess duty paid.

Recommendation to  suspend or cancel licence.

Delegation of powers by the State Government.

10A.

Appeal and Revision.

11.

12.

13.

Bar of certain proceedings.

Limitation.

Prohibition of levy of tax on entertainments by local authorities.

Repeal and Savings.

14.
H  390-1

1923  :    I ]

1

ACT No. I OF  19231
[THE MAHARASHTRA ENTERTAINMENTS DUTY ACT.]*

[First  published,  after  having  received  the  assent  of  the  Governor  General,  in  the
“  Bombay  Government  Gazette”  on  the  13th  January  1923.]

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Amended  by  Bom.  6  of  1925.
13  of  l931.
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  2  of  l932,  read  with  Bom.  23  of  l948.
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Adapted  and  modified  by  the  Adaptation  of  Indian  Laws  Order  in  Council.
Amended  by  Bom.  13  of  1943.
17  of  1945†
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21  of  1948.
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37  of  1948.
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Adapted  and  modified  by  the  Adaptation  of  Laws  Order,  1950.
Amended  by  Bom.  38  of  1950.
25  of  1954.
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Adapted  and  modified  by  the  Bombay  Adaptation  of  Laws  (State  and  Concurrent
Subjects) Order, 1956.
Amended  by  Bom.  53  of  1956.
41  of  1958.
”
56  of  l959.
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Adapted and modified by the Maharashtra Adaptation of Laws (State and Concurrent
Subjects) Order, 1960.

Amended  by  Mah.  25  of  1962.
51  of  1965.
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17  of  1967.
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41  of  1967.
”
11  of  1974  (1-5-1974)‡
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77  of  1975  (1-4-1976)‡
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33  of  1976  (1-11-1976)‡
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11  of  1984  ¶  §(1-1-1984)‡ 
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1 For  Statement  of  Objects  and  Reasons, see  Bombay  Government  Gazette, 1922,  Part  V,  p.  177,
for  Report  of  Select  Committee, see  ibid., 1922,  pp.  244-245  ;  and  for  Proceedings  in  Council, see
Bombay  Legislative  Council  Debates,  1922,  Vol.  VII.

* The  Act  was  extended  to  the  part  of  the  State  of  Bombay  to  which  immediately  before  the

commencement  of  Bom.  41  of  1958  it  did  not  extend (vide Bom.  41  of  1958,  s.  2).

† This  Act  has  been  repealed  and  re-enacted  and  amendments  made  by  section  9  and  Schedule

‘E’  of  the  said  Act  have  been  continued  in  force  by  Bom.  52  of  1947,  s.  2.

‡ This  indicates  the  date  of  commencement  of  the  Act.
§ Maharashtra  Ordinance  No.  XII  of  1983  was  repealed  by  Mah.  XI  of  1984,  s.  13.
¶ Section  11  of  this  Act  reads  as  follows  :—
“11. Nothing  in  this  Act  shall  render  any  person  liable  to  be  convicted  of  any  offence  in  respect
of  anything  done  by  him  or  anything  omitted  to  be  done  by  him,  during  the  period  commencing
on  the  1st  day  of  January  1984  and  ending  on  the  day  immediately  preceding  the  date  of  publication
of  this  Act  in  the Official  Gazette, if  such  act  or  omission  was  not  an  offence  under  the  principal  Act,
but  for  the  amendments  made  by  this  Act;  nor  shall  any  person  in  respect  of  such  act  or  omission
be  subjected  to  a  penalty  greater  than  that  which  could  have  been  inflicted  on  him  under  the  law  in
force  immediately  before  the  date  of  such  publication.”.

Savings.

Retrospective
levy  of  duty
in  respect  of
touring
cinemas,
video
exhibitions
and  video
games  and
collection
thereof,  etc.

2

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

 Section  10  of  Mah.  11  of  1984,  reads  as  under  :—

“10.

(1) Without  prejudice  to  the  provisions  of  sections  3  and  3AA,  as  amended  by  this  Act,  on
and  with  effect  from  the  1st  day  of  January  1984  the  entertainments  duty  and  surcharge  in  respect
of  touring  cinemas,  video  exhibitions  and  video  games  shall be  leviable,  and  shall  be  deemed  to  have
been  validly  leviable  at  the  following  rates,  as  if  the  amendments  and  special  provisions  in  so  far  as
such  amendments  and  provisions  relate  to  the  levy  of  duty  as  consolidated  sum  of  money  or  lump
sum  and  payment  thereof  in  advance  in  respect  of  touring  cinema,  video  exhibition,  or  as  the  case
may  be,  video  game  made  by  the  Bombay  Entertainments  Duty  (Amendment)  Ordinance,  1983  had
not  been  enacted,  namely  :—

(a)  in  the  case  of  touring  cinema  and  video  exhibition,  entertainments  duty  at  the  same  rates
specified  in  clause (b) of  sub-section (1) of  section  3  of  the  principal  Act,  as  amended  by  this  Act,
and  surcharge  at  the  rates  specified  in  clause (a)  of  sub-section (1) of  section  3AA  of  the  principal
Act,  as  amended  by  this  Act  ;

(b) in  the  case  of  video  game,  the  entertainments  duty  at  the  rates  specified  in  sub-section (1A)
of  section  3  of  the  principal  Act,  as  amended  by  this  Act,  and  surcharge  at  the  rates  specified  in
clause (b)  of  sub-section (1) of  section  3AA  of  the  principal  Act,  as  amended  by  this  Act.

(2) The  proprietor  liable  to  pay  duty  and  surcharge  for  the  period  commencing  from  the  1st  day

of  January  1984  and  ending  on  the  31st  March  1984,—

(i) in  the  case  of  touring  cinema  and  video  exhibition,  shall  file  returns  in  Form  B  of  the
Bombay  Entertainments  Duty  Rules,  1958  before  the  prescribed  officer  showing inter-alia the
particulars  of  the  sale  of  tickets  for  each  class  of  accommodation  per  show  and  the  duty  and
surcharge  due  in  respect  thereof  within  one  month  from  the  date  of  publication  of  the  Bombay
Entertainments  Duty  (Amendment  and  Retrospective  Levy  of  Duty)  Act,  1984,  in  the Official
Gazette, and  subject  to  the  provisions  of  sub-section (3),  pay  to  the  prescribed  officer  the  amount
of  duty  and  surcharge  due  according to  such  returns  in  cash  or  by  cheque  or  by challan which
shall  accompany  such  return  ;

(ii) in  the  case  of  video  games,  shall,  subject  to  the  provisions  of  sub-section  (3),  pay  the  amount
of  lump  sum  duty  and  surcharge  due  in  cash,  by  cheque  or  by challan within  one  month  from
the  date  of  publication  of  the  Bombay  Entertainments  Duty  (Amendment  and  Retrospective  Levy
of  Duty)  Act,  1984  in  the Official  Gazette  :

Provided  that,  where  any  video  game  machine  has  remained  inoperative  and  unproductive  of  any
entertainment  for  any  number  of  days  during  the  period  commencing  from  1st  day  of  January  1984
and  ending  on  the  31st  March  1984,  the  prescribed  officer  shall,  on  being  satisfied  that  the  machine
has  so  remained  inoperative  or  unproductive,  grant  to  the  proprietor  of  such  video  game  parlour  the
proportionate  remission  or  refund  of  duty  in  respect  of  the  machine  so  remaining  inoperative  or
unproductive  :

Provided  further  that,  the  burden  of  proving  the  fact  entitling  any  such  proprietor  to  claim  any

such  relief  shall  be  upon  him.

Mah.
Ord.
XXII
o f
1983.

Mah.
XI  of
1984.

Mah.
XI  of
1984.

(3) If  any  proprietor  of  a  touring  cinema  or  video  exhibition  or  video  game  parlour  has  paid  any
duty  and  surcharge  under  the  provisions  of  the  Bombay  Entertainments  Duty  (Amendment  and
Retrospective  Levy  of  Duty)  Ordinance,  1983,  such  proprietor  shall  be  entitled  to  adjust  the  amount
so  paid  in  the  returns  to  be  submitted  and  payment  to  be  made  in  accordance  with  such  returns  under
clause (i) of,  or  while  making  payment  under  clause (ii) of  sub-section (2), as the  case  may  be,  and
if  any  amount  so  paid  is  in  excess  the  same  shall  at  his  option  be  refundable  to  him  or  be  further
adjusted  towards  payment  of  duty  and  surcharge  due  from  him  from  the  1st  day  of  April  1984  onwards
under  the  provisions  of  the  principal  Act,  as  amended  by  this  Act.

Mah.
Ord.
XXII
o f
1983.

(4) Nothing  in  this  section  shall  affect  the  liability  of  any  such  proprietor  to  pay  entertainments
duty  and  surcharge  with  effect  from  1st  day  of  April  1984  onwards  under  the  principal  Act,  as
amended  by  this  Act.”.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

3

Amended  by  Mah.  7  of  1987**  (1-1-1987)‡
10  of  1993  (25-12-1993)‡
49  of  1994  (16-9-1994)‡
  8  of  l996  $  (15-9-1995)‡
28  of  1997  (2-5-1997)‡
20  of  1998  £(1-1-1998)‡
13  of  1999  (25-1-1999)‡
3  of  2000  ££(1-6-1999)‡#
28  of  2000
5  of  2001  (3-1-2001)‡
2  of  2002  §§(17-8-2001)‡
20  of  2002  (1-5-2002)‡
22  of  2003  @  (1-8-2003)‡
4  of  2004  (9-4-2004)‡
54  of  2005***  (29-11-2005)‡
16  of  2006  (4-5-2006)‡
2  of  2010****  (31-8-2009)‡
22  of  2010  (2-8-2010)‡
31  of  2010  (21-12-2010)‡
13  of  2011*****  (15-1-2011)‡
24 of 2012 (22-8-2012)‡
6 of 2013 @@ (22-2-2013)‡
22 of 2014 @@@ (10-2-2014)‡
42 of 2014 * (29-12-2014)‡
26 of 2015 * (12-6-2015)‡
42 of 2017 ##

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‡  This  indicates  the  date  of  commencement  of  the  Act.
**  Maharashtra  Ordinance  No.  I  of  1987  was  repealed  by  Mah.  7  of  1987,  s.  17.
$  Maharashtra  Ordinance  No.  XIII  of  1995  was  repealed  by  Mah.  8  of  1996,  s.  3  (1).
£  Maharashtra  Ordinance  No.  VII  of  1998  was  repealed  by  Mah.  20  of  1998,  s.  5.
££  Maharashtra  Ordinance  No.  XXIV  of  1999  was  repealed  by  Mah.  3  of  2000,  s.  5.
#  Section  4  of  Mah.  3  of  2000  reads  as  under  :—
“ 4. (1)  Notwithstanding  anything  contained  in  any  law  or  any  judgement,  decree  or  order  of  any
court  to  the  contrary,  any  assessment,  re-assessment,  levy  or  collection  of  entertainment  duty  in  respect
of  pool  game  effected  or  made  under  the  principal  Act  during  the  period  commencing  on  the  1st  day
of  June  1999  and  ending  on  and  including  the  1st  December  1999,  being  the  date  immediately
preceding  the  date  of  publication  of  the  Bombay  Entertainments  Duty  (Amendment  and  Continuance)
Ordinance,  1999  shall  be  deemed  to  have  been  validly  levied  and  collected  and  shall  be  effective  as
if  the  amendments  made  to  the  principal  Act  by  this  Amendment  Ordinance  were  in  force  at  all  relevant
times  and  shall  for  all  purposes,  be  deemed  to  be  and  shall  be  deemed  to  have  always  been  assessed,
levied  and  collected  in  accordance  with  law  and  accordingly,—

(a) all  acts,  proceeding  or  things  done  or  taken  by  the  State  Government  or  by  any  other
authority  in  connection  with  the  assessment,  levy  or  collection  of  such  duty  shall,  for  all  purposes
be  deemed  to  be,  and  to  have  always  been  done  or  taken  in  accordance  with  law;

(b) no  suit,  appeal,  application  or  other  proceedings,  shall  lie  or  be  maintained  or  continued

in  any  court,  for  the  refund  of  any  such  entertainment  duty;  and

(c) no  court  or  other  authority  shall  enforce  any  decree  or  order  directing  the  refund  of  any

such  entertainment  duty.
(2) For  the  removal  of  doubts,  it  is  hereby  declared  that  nothing  in  sub-section (1)  shall  be
construed  as  preventing  a  person  from  questioning  in  accordance  with  the  provisions  of  the  principal
Act,  as  amended  by  this  Amendment  Act,  any  assessment,  re-assessment,  levy  or  collection  of  duty
referred  to  in  sub-section  (1).”.

§§  Maharashtra  Ordinance  No.  XXIV  of  2001  was  repealed  by  Mah.  2  of  2002,  s.  4.
@  Sub-section (2) of  section  1  of  Mah.  22  of  2003  provides  as  under:—
“(2)(a)  Section  l,  clauses  (d), (e) and (f)  of  section  2,  sub-clauses  (i)  and (iii) of  clause (a) and
clauses (b) to  (f)  of  section  3  and  clauses  (i), (ii) and (iii) of section  4  shall  be  deemed  to  have  come
into  force  on  the  14th  May  2003.

(b) Clauses (a),  (b) and (c) of  section  2,  sub-clause (ii) of  clause (a) of  section  3  and  clause (iv)

of  section  4  of  this  Act  shall  be  deemed  to  have  come  into  force  on  the  1st  July  2003.”.
***  Maharashtra  Ordinance  No.  X  of  2005  was  repealed  by  Mah.  54  of  2005,  s.  5.
****  Maharashtra  Ordinance  No.  XXIII  of  2009  was  repealed  by  Mah.  2  of  2010,  s.  4.
*****  Maharashtra  Ordinance  No.  III  of  2011  was  repealed  by  Mah.  13  of  2011,  s.  3.
@@  Maharashtra  Ordinance  No.  IV  of  2013  was  repealed  by  Mah.  6  of  2013,  s.  5.
@@@  Maharashtra  Ordinance  No.  X  of  2014  was  repealed  by  Mah.  22  of  2014,  s.  6.
*  Maharashtra  Ordinance  No.  XI  of  2015  is  repealed  by  Mah.  26  of  2015,  s.  7.
##  Sections  13  to  31  of  this  Act  has  not  come  into  force  yet,  therefore,  the  amendments  carried

out  by  said  sections  are  not  incorporated.

Mah.
Ord.
XXIV
o f
1999.

Validating
provisions
and  savings.

Short  title,
extent  and
operation.

Definitions.

4

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

An Act to impose a duty in respect of admission to entertainment in the
1[State] of Bombay.

WHEREAS it is expedient to provide for the levy of duty in respect of admission to

2[entertainments]  in  the 1[State]  of  Bombay  ;  It  is  hereby  enacted  as  follows  :—

(1) This  Act  may  be  called 3[the  Maharashtra  Entertainments  Duty  Act.]

1.
4[(2) It  extends  to  the  whole  of  the 5[State  of  Maharashtra]].
6[(3)  It  shall  be  deemed  to  have  come  into  operation  in  the  whole  of  the  State  of

Maharashtra  on  the  1st  day  of  January  1984.]

2.
In  this  Act,  unless  there  is  anything  repugnant  in  the  subject  or  context—
7[(a-1) “amusement park” means a place wherein various types of amusements including
games or rides or both 8[but excluding exhibition by cinematograph and video exhibition]
are  provided  fairly  on  permanent  basis,  on  payment  for  admission;

(a-2)  “antenna”  means  an  apparatus  which  receives  television  signals  which  enable
viewers to tune into transmissions including national or international satelite transmissions
and is erected or installed for exhibition of films or moving pictures or series of pictures,
by means of transmission of television signals by wire where subscribers’ television sets
at  the  residential  or  non-residental  place  are  linked  by  metallic  coaxial  cable  or  optic-
fibre cable to a central system called the head-end, on payment by the connection holder
of  any  contribution  or  subscription  or  installation  and  connection  charges  or  any  other
charges  collected  in  any  manner  whatsoever;]

9[(a-3) “Award Function” means the award distribution programme organised by the
representative  bodies  of  the  Film  or  Television  Industry  or  Media  organisations  with
intermittent performance of songs or dances or other performances or such other award
function  as  the  State  Government  may,  by  notification  in  the Official  Gazette, specify
in  this  behalf;]

10[(a)  “entertainment”  includes  any  exhibition,  performance,  amusement,  game  or
sport to which persons are admitted for payment, 11[or, in the case of television exhibition
with the aid of any type of antenna with a cable network attached to it or cable television
12[or  Direct-to-Home  (DTH)  Broadcasting  Service],  for  which  persons  are  required  to
make  payment  by  way  of  contribution  or  subscription  or  installation  and  connection
charges or any other charges collected in any manner whatsoever] 13[but does not include
magic  show] 14[and  temporary  amusement  including  games  and  rides.]

Explanation.—For  the  purpose  of  this  clause,—
15[(i) the expression “exhibition” includes any exhibition by cinematograph including
video  exhibition  or  television  exhibition  with  the  aid  of  any  type  of  antenna  with  a
cable  network  attached  to  it  or  cable  television16  *;]

(ii) the  expression  “game”  includes  video  games  which  are  played  with  the  aid  of
machine which is operated electronically or mechanically or electromechanically for the
purpose  of  entertainment  or 17[otherwise;  and]

  1 This  word  was  substituted  for  the  word  “Presidency”  by  Bom.  41  of  1958,  s.  3(a).
  2 The  word  “entertainments”  was  substituted  for  the  original  words  by  Bom.  25  of  1954,  s.  2.
  3 The  short  title  of  the  Act  was  amended  for  “the  Bombay  Entertainments  Duty  Act,  1923”  by

Mah.  24  of  2012,  s.  2,  Schedule,  entry  15,  with  effect  from  the  1st  May  1960.

  4 This  sub-section  was  substituted  for  the  original  by  Bom.  41  of  1958,  s.  3(b).
5 These  words  were  substituted  for  the  words  “State  of  Bombay”  by  the  Maharashtra  Adaptation

of  Laws  (State  and  Concurrent  Subjects)  Order,  1960.

  6 This  sub-section  was  substituted  for  the  original  by  Mah.  11  of  1984,  s.  2.
  7 These  clauses  were  inserted  by  Mah.  10  of  1993,  s.  2(1).
  8 These  words  were  inserted  by  Mah.  49  of  1994,  s. 2(1).
  9 This  clause  was  inserted  by  Mah.  2  of  2010,  s.  2(a).
10 Clause (a) was  substituted  for  the  original  by  Mah.  11  of  1984,  s.  3(a).
11 These  words  were  inserted  by  Mah.  10  of  1993,  s.  2(a).
12 These  words,  brackets  and  letters  were  inserted  by  Mah.  20  of  2002,  s.  2(a).
13 These  words  were  inserted  by  Mah.  49  of  1994,  s.  2(2).
14 These  words  were  added  by  Mah.  13  of  1999,  s.  2(a).
15 Clause  (i)  was  substituted  for  the  original  by  Mah.  10  of  1993,  s.  2(b).
16 The  word  “and”  was  deleted  by  Mah.  13  of  1999,  s.  2(b)(i).
17 These  words  were  substituted  for  the  word  “otherwise;”  by  Mah.  13  of  1999, s.  2(b)(ii).

7  of
1995.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

5

1[(iii) the expression “ temporary amusement” means the amusement rides and games
which are not provided on fairly permanent basis like in amusement park as defined in
clause  (a-1)  of  section  2  read  with  clause (b) of  sub-section  (5)  of  section  3]];

2[(a-a1) “bowling-alley” means a building housing a hardwood lane or lanes or lane
or lanes made of any other material for bowling or an enclosed ground or part of ground
having hardwood  lane or  lanes or lane  or lanes  made of any  other material  for playing
any of  the several games  in which balls  are rolled  down an alley  at an object  or group
of  objects  or  pins  ;]

3[(a-a2) “cable  operator”  means    any  person  or  a  company  registered  as  a  cable
operator and has also been registered as a Multi-System Operator for a notified area as
per  the  provisions  of  the  Cable  Television  Networks  (Regulation)  Act,  1995  and  re-
transmits digital television signal installed for exhibition of films or moving pictures or
series of pictures to subscriber’s television sets at the residential or non-residential places ;
(a-a3) “local  cable  operator”  means  any  person  or  a  company  who  accepts  digital
television signal from Multi-System Operator and re-transmits at the residential or non-
residential  places  on  payment  by  a  subscriber;]

4[(a-a) “cable  television”  means  a  system  organised  on  payment  by  a  connection
holder of any contribution or subscription or installation and connection charges or any
other  charges  collected  in  any  manner  whatsoever,  for  exhibition  of  films  or  moving
pictures or series of pictures by means of transmission of television signals by wire where
subscriber’s  television  set  is  linked  by  metallic  coaxial  cable  or  opticfibre  cable  to  a
central  system  called  the  head-end,  by  using  a  video  cassette  or  disc  or  both,  recorder
or player or similar such apparatus on which pre-recorded video cassettes or discs or both
are played or replayed and the films or moving pictures or series of pictures which are
viewed and heard on the television receiving set at a residential or non-residential place
of  a  connection  holders  ;]

5[(a-ab) “Multi-System Operator” means a cable  operator who receives a programming
service  from  a  broadcaster  or  its  authorised  agencies  and  re-transmits  the  same  or
transmits  his  own  programming  service,  for  simultaneous  reception  either  by  multiple
subscribers  directly  or  through  one  or  more  local  cable  operators  and  includes  his
authorised  distribution  agencies,  by  whatever  name  called;]

6[(b)  “payment  of  admission” 7[in  relation  to  the  levy  of  entertainments  duty,]

includes,—

(i) any payments made by a person who, having been admitted to one part of a place
of entertainment, is subsequently admitted to another part thereof for admission to which
a  payment  involving  duty  or  more  duty  is  required  ;

(ii) any  payment  for  seats  or  other  accommodation  in  a  place  of  entertainment;
(iii) any  payment  for  a  programme  or  synopsis  of  an  entertainment; 8[*  *]
9[(iii-a) any payment made for the loan or use of any instrument or contrivance which
enables a person to get a normal or better view or hearing, of the entertainment which,
without the aid of such instrument or contrivance,  such person would  not get;10 [  * *  *]]
11[(iv) any payment, by whatever name called for any purpose whatsoever, connected
with  an  entertainment,  which  a  person  is  required  to  make,  in  any  form  as  a  condition
of attending, or continuing to attend the entertainment, either in addition to the payment,
if any, for admission to the entertainment  or without any such payment for admission ;
(v)  any  payment  made  by  a  person  for  admission  to  a  video  exhibition  irrespective
of whether any eatables or beverages or both are or are not provided to him against such
payment;]

  1 This  entry  was  added  by  Mah.  13  of  1999,  s. 2(b)(iii).
  2 This  clause  was  inserted  by  Mah.  28  of  2000,  s.  2(i)  with  effect  from  1st  April  2000.
  3 These  clauses  were  inserted  by  Mah.  22  of  2014,  s.  2(i).
  4 Clause (a-a) was  inserted  by  Mah.  10  of  1993,  s.  3.
  5 This  clause  was  inserted  by  Mah.  22  of  2014,  s.  2(ii).
  6 This  clause  was  substituted  for  the  original  by  Bom.  13  of  1931,  s.  2.
  7 These  words  were  inserted  by  Mah.  11  of  1984,  s.  3(b)(i).
  8 The  word  “and”  was  deleted  by  Bom.  25  of  1954,  s. 3(a).
  9 Sub-clause (iii-a) was  inserted,  by  Bom.  25  of  1954,  s.  3(b).
10 The  word “and”  was  deleted  by  Mah.  20  of  2002,  s.  2(b)(i).
11 Clauses (iv) and  (v)  were  substituted  for  clause (iv) by  Mah.  11  of  1984,  s.  3(b)(ii).

6

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

1[(vi)  any  payment  made  by  a  person  by  way  of  contribution  or  subscription  or
installation connection charges or any other charges collected in any manner whatsoever
for  television  exhibition  with  the  aid  of  any  type  of  antenna  with  a  cable  network
attached  to  it  or  cable  television  [2*  *];]

3[(vii) any  payment  made  by  person  to  the  proprietor  of  a  Direct-to-Home  (DTH)
Broadcasting  Service  by  way  of  contribution,  subscription,  installation  or  connection
charges,  or  any  other  charges  collected  in  any  manner  whatsoever  for  Direct-to-Home
(DTH)  Broadcasting  Service  with  the  aid  of  any  type  of  set  top  box or  any  other
instrument of like nature which connects television set at a residential or non residential
place  of  connection-holder  directly  to  the  Satellite  ; 4[and]

4[(viii) any payment made by way of sponsorship amount for a programme which is

organised  only  for  invitees,  without  selling  tickets  ;]

5[Explanation.—For the purposes of this sub-clause any expenditure incurred by any
co-operative society including a co-operative housing society or by the management of,
any factory, hotel, lodge, bar, permit room, pub, or by a person or group of persons, for
the  purchase  of  any  type  of  antenna  or  any  other  apparatus  for  securing  transmission
through  the  cable  network  of  cable  television  attached  to  it,  for  its  members,  or  for
workers or customers or for himself or themselves, as the case may be, shall be deemed
to be the payment made under this sub-clause  for the television exhibition with the aid
of  any  type  of  antenna  with  cable  network  attached  to  it  or  cable  television  :]

Provided that, where regular tickets are not issued by the proprietor for admission to
a  video  exhibition  and  the  amount  charged  to  a  person  admitted  to  the  exhibition  is
inclusive of the price for any eatables or beverages or both, then seventy-five per cent.,
of  such  amount  shall  be  deemed  to  be  payment  for  such  admission  :]

6[Provided further that, 7[subject to the provisions of sub-section (13) of section 3] any
payment  not  exceeding 8[seven  rupees  in  case  of  ordinary  and  air-cooled  cinemas  and
nine  rupees  in  case  of  air-conditioned  cinemas]  per  proprietor  towards  service  charges
separately and the proprietor shows to the satisfaction of the prescribed officer as defined
in the rules made under this Act that the amount of such service charges is spent by him
towards  maintenance  and  providing  facilities  and  safety  measures  in  the  permanent
cinema 9[or quasi-permanent cinema] in addition to those required under the provisions
of  the *Bombay  Cinemas  (Regulation)  Act,  1953  and  the  Maharashtra  Cinemas
(Regulation)  Rules,  1966,  or  any  other  law  for  the  time  being  in  force,  such  service
charges  shall  not  be  included  in  the  payment  for  admission:]

10[Provided also that, the proprietor shall submit, before the 30th September of every
year, to the prescribed officer the audited accounts of the service charges collected and
spent  by  him  towards  maintenance  and  providing  facilities  and  safety  measures  as
provided in the second proviso. The proprietor shall be allowed to carry forward unspent
amount of service charges for 11[four financial years] immediately following the financial
year in which the amount has remained so unspent. If the prescribed officer on  perusal
of the  accounts is satisfied  at the end  of the admissible  period for which  the proprietor
is  allowed  to  carry  forward  the  unspent  amount  of  the  service  charges  or  part  thereof,
that,  the  said  amount  has  not  been  spent  towards  the  maintenance  and  providing
facilities  and  safety  measures  as  provided  in  the  second  proviso,  then  the  said  amount
of  service  charges  or  part  thereof,  not  so  spent  shall  be  included  in  the  payment  for

  1 Sub-clause (vi) was  inserted  by  Mah.  10  of  1993,  s.  2(4)(a).
  2 The  word  “and”  was  deleted  by  Mah.  22  of  2003,  s.  2(a).
  3 This  sub-clause  was  added  by  Mah.  20  of  2002,  s.  2(b)(iii).
  4 The  word  “and”  and  clause (viii) was  added  by  Mah.  22  of  2003,  s.  2(b)  and  (c).
  5 Explanation was  inserted  by  Mah.  20  of  1998,  s.  2(a).
  6 This  proviso  was  added  by  Mah.  10  of  1993,  s.  2(4)(b).
  7 These  words,  brackets  and  figures  were  inserted  by  Mah.  2  of  2002,  s.  2(a).
  8 These  words  were  substituted  for  the  words  “five  rupees  in  case  of  ordinary  and  air-cooled
cinemas  and  six  rupees  in  case  of  air-conditioned  cinemas”  by  Mah.  6  of  2013,  s.  2(a)(i).

  9 These  words  were  inserted  by  Mah.  49  of  1997,  s.  2(3)(a)(ii).
10 This  proviso  was  substituted  by  Mah.  20  of  1998,  s.  2(b).
11 These  words  were  substituted  for  the  words  “two  financial  years”  by  Mah.  22  of  2003,  s. 2(e).
* Now,  the  short  title  has  been  amended  as  “the  Maharashtra  Cinemas  (Regulation)  Act”  by  Mah.

24  of  2012,  s.  2,  Schedule,  entry  47,  with  effect  from  the  1st  May  1960.

Bom.
XI  of
1953.

Bom.
XI  of
1953.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

7

admission and  thereupon, the  provisions of  sub-sections (2) to  (5) of  section 4-B  shall,
mutatis mutandis, apply for the purpose of assessment of the entertainments duty at the
rate specified in clause (c) of sub-section (1) or clause (a) of sub-section (3) of section
3  of  this  Act:]

1[Provided  also  that,  the  proprietor  shall  be  allowed  to  set  off  the  amount  spent  in
a  financial  year  in  excess  of  the  amount  collected  as  service  charges  in  that  financial
year  towards  maintenance  and  for  providing  facilities  and  safety  measures  as  provided
in the second proviso, against the amount of the service charges which will be collected
during  the  next  four  financial  years  immediately  following  the  financial  year  in  which
the  excess  amount  is  spent:]

2[Provided  also  that,  any  payment  not  exceeding 3[one  rupee]  per  ticket  if  charged
by  the  proprietor  of  a  touring  cinema  towards  service  charges,  separately  and  the
proprietor of such touring cinema shows to the satisfaction of the prescribed officer (as
defined in the rules made under this Act), that such payment made is spent by him during
the  license  period  towards  maintenance  and  providing  facilities  and  safety  measures  in
such  touring  cinema,  as  specified  by  the  State  Government  (by  notification  in  the
Official Gazette issued in this behalf), in addition to those required under the provisions
of  the *Bombay  Cinemas  (Regulation)  Act,  1953  and  the  Maharashtra  Cinemas
(Regulation) Rules, 1966, or any other law for the time being in force, in that case, such
payment  towards  service  charges  shall  not  be  included  in  the  payment  for  admission,
subject  to  the  condition  that  the  proprietor  of  such  touring  cinema  shall  submit,  to  the
prescribed officer within a period of one month from the date of expiry of license period,
the  audited  accounts  of  the  service  charges  collected  and  spent  by  him  towards  the
maintenance and for providing the additional specified facilities and safety measures for
such  touring  cinema:]

4[Provided  also  that,  any  payment  of 5[one  rupee]  per  ticket  if  charged  by  the
proprietor of a permanent or quasi-permanent cinema having computerised ticket terminal
network  with  the  help  of  information  technology  through  satelite,  towards  additional
service charges, separately in that case, such payment towards additional service charges
shall  not  be  included  in  the  payment  for  admission  ;]

6[Provided also  that,  any  payment  not  exceeding  ten  rupees  or  any  such  amount  as
may  be  specified  by  the  State  Government,  from  time  to  time,  by  notification  in  the
Official  Gazette, per  ticket  if  charged  by  the  proprietor  himself  or  through  any  service
provider  towards  service  charges,  separately  for  providing  facility  for  online  ticket
booking  in  all  entertainments,  in  that  case,  such  payment  towards  such  service  charges
shall  not  be  included  in  the  payment  for  admission,  subject  to  the  condition  that  the
proprietor and the service provider shall submit the data of online tickets sold per month,
and  online  internet  handling  fee  or  convenience  charges  charged  therefor  and  also  the
certified  copies  of  agreement  for  online  ticket  booking  services  to  the  Collector  before
seventh day of every succeeding month; and any amount of such service charge in any
form more than ten rupees  or more than such amount as may be  specified by the State
Government,  from  time  to  time,  by  notification  in  the Official  Gazette, levied  by  the
proprietor himself or through any service provider, for providing facility for online ticket
booking,  shall  be  included  in  the  payment  for  admission.

Explanation.—For  the  purposes  of  this  proviso,  the  expression  “service  provider”
means and includes any person or any company or agent  who is authorized or permitted
by  the  proprietor  of  any  entertainment  to  book  online  tickets  through  their  website  or
portal  or  by  any  other  means.]

  1 This  proviso  was  added  by  Mah.  22  of  2003,  s.  2(f).
  2 This  proviso  was  added  by  Mah.  4  of  2004,  s. 2(b).
  3 These  words  were  substituted  for  the  words  “fifty paise”  by  Mah.  6  of  2013,  s.  2(a)(ii).
  4 This  proviso  was  added  by  Mah.  2  of  2010,  s.  2(b)(ii).
  5 These  words  were  substituted  for  the  words  “fifty paise”  by  Mah.  6  of  2013,  s.  2(a)(iii).
  6 This  proviso  was  added  by  Mah.  42  of  2014,  s.  2.
* Now,  the  short  title  has  been  amended  as  “the  Maharashtra  Cinemas  (Regulation)  Act”  by  Mah.

24  of  2012,  s.  2,  Schedule,  entry  47,  with  effect  from  the  1st  May  1960.

H  390-2

8

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

1[(b-1) “pool  game”  means  game  played  on  a  Pool  Table  or  Billiard  Table  or  any
Table by  whatever name called or  by whatever way  described, with a long  stick called
a cue, a cue ball and designated number of object balls. Each player using the cue ball
will  pocket  the  object  balls  in  any  order  or  combination  or  in  any  manner  or  method;
(b-2) “pool  parlour” means  a place  of entertainment  wherein  one or  more tables  are
provided  for  playing  pool-game  for  which  persons  are  required  to  make  a  payment  in
any  manner or  form  ;]

2[(c)  “proprietor”  in  relation  to  an  entertainment,  includes  any  person—

(i) responsible  for  the  management  thereof,  or
(ii) connected  in  whatsoever  manner  with  the  organisation  of  the  entertainment,

for  any  duration  whatsoever,  or

(iii) charged  or  entrusted  or  authorised  with  the  work  of  admission  to  the

entertainment,  or

(iv)  responsible  for,  or  for  the  time  being  in  charge  of  the  management  of
entertainment,  whether  or  not  he  has  obtained  licence,  if  any,  for  a  place  of  such
entertainment  under  any  law  for  the  time  being  in  force  ;]

3[*  *  *]
4[(v-a)  or  a  partnership  firm,  body  corporate  or  a  company  registered  under  the
*Companies Act, 1956, having licence to provide Internet Protocol Television service;]
5[(vi) responsible for, or for the time being in charge of, the management of pool-

1  of
1956.

parlour  ;]6  *      *

7[(vii) responsible  for,  or  for  the  time  being  in  charge  of,  the  managment  of

bowling-alley;]8  *      *      *      *

9[(viii)  responsible  for,  or  for  the  time  being  in  charge  of  the  managment  of  any
dance  bar, 10[permit  room  or  beer  bar  with  live  orchestra,  pub,]  or  responsible  for
organising performances of western music (classical, light or instrumental) and dances
from  western countries  including  folk dances  from western  countries,  or Indian  folk
dances such as Ras-Garba, Dandiya, Disco-Dandiya or Rain Dandiya or Ras-Garba
or Dandiya, by  whatever  name  it  is  known;]  [11  *      *      *      *      *]

12[(ix) any person, partnership firm, body corporate or a company registered under
*the  Companies  Act,  1956,  responsible  for  or  for  the  time  being  in  charge  of  the
management  of  any  Multiplex  Theatre  Complex]  ;13[or]

14[(x)  or  a  partnership  firm,  body  corporate  or  a  company  registered  under *the
Companies  Act,  1956,  responsible  for  or  for  the  time  being  in  charge  of  the
management  of  any  Go-carting  centre;

(xi) or  a  partnership  firm,  body  corporate  or  a  company  registered  under *the

Companies  Act,  1956,  having  ownership  of  a  tourist  bus  with  a  video  facility;

(xii) or a company registered under the*  Companies Act, 1956, having licence to
provide  Direct-to-Home  (DTH)  Broadcasting  service  by  the  Government  of India
under section 4 of the Indian Telegraph Act, 1885 and the Indian Wireless Telegraph
Act,  1933 ;]

1 These  clauses  were  inserted  by  Mah.  3  of  2000,  s. 2(1).
2 Clause  (c)  was  substituted  for  the  original  by  Mah.  11  of  1984,  s.  3(c).
3 This  sub-clause  was  deleted  by  Mah.  22  of  2014,  s.  2(iii).
4 Sub-clause  (v-a)  was  inserted  by  Mah.  22  of  2010,  s.  2  (1) (i).
5 Sub-clause  (vi)  was  added  by  Mah.  3  of  2000,  s.  2(2)(b).
6 The  word  “or”  was  deleted  by  Mah.  28  of  2000,  s. 2(ii)(2).
7 Sub-clause (vii) was  added by  Mah.  28  of  2000, s. 2(ii)(3) with  effect  from  1st  April  2000.
8 The  word  “or”  was  deleted  by  Mah.  2  of  2002,  s. 2(b)(i).
9 Sub-clause (viii) was  added  by  Mah.  5  of  2001,  s.  2(1)(c).
10 These  words  were  inserted  by  Mah.  22  of  2010,  s.  2  (1)  (ii).
11  The  word  “or”  was  deleted  by  Mah.  20  of  2002,  s. 2(c)(i).
12 Sub-clause (ix) was  added  by  Mah.  2  of  2002,  s. 2(b)(iii).
13  The  word  “or”  was  added  by  Mah.  20  of  2002,  s.  2(c)(ii).
14  Sub-clauses (x), (xi) and (xii) were  added by  Mah.  20  of  2002, s. 2(c)(iii).
* Now,  see  the  Companies  Act,  2013  (18  of  2013).

1  of
1956.

1  of
1956.

1  of
1956.
1  of
1956.
13  of
1885.
17  of
1933.

Mah.
XLI
o f
1966.
Mah.
XLI
o f
1966.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

9

1[(xiii) responsible for or for the time being in charge of, the management of any
Tourism  Project  to  which  the  eligibility  certificate  is  issued  by  the  Tourism
Development  Corporation  under  the  Tourism  Policy-2006  ;]

(d) “admission to an entertainment”, includes admission to any place in which the
entertainment  is  held 2[or  any  place  where  from  the  entertainment  is  provided  by
means  of  cable  connection  from  any  type  of  antenna  with  a  cable  network  attached
to  it  or  cable  television 3[for  Direct-to-Home  (DTH)  Broadcasting  service]  ]  ;

4[(d-1) “Collector”, means the Collector for the  district appointed under section 7

of  the  Maharashtra  Land  Revenue  Code,  1966  ;

(d-2)  “Commissioner”,  means  the  Commissioner  of  a  division  appointed  under

section  6  of  the  Maharashtra  Land  Revenue  Code,  1966]  ;

5[(e)  “complimentary  ticket”,  means  a  ticket  or  pass  for  admission  to  an
entertainment free of any payment or at reduced rate of payment for such admission;]
6[(e-e) “dance bar” means and includes any bar or permit-room where along with
serving  liquour,  for  entertainment,  any  type  of  dance  is  also  performed  to  the  tune
of  any  type  of  music  ;]

7[(e-e1) “Direct-to-Home (DTH) Broadcasting service” means a system of distribution
of  multi  channel  television  programmes  in  Ku  Band  by  using  a  Satellite  system,  by
providing television signals direct to the subscriber’s premises without passing through
an  intermediary  such  as  cable  operator  ;

Explanation.—For the purpose of this clause and clause (g-1A) “Ku Band” ordinarily
means the 11.7-12.7 Ghz. (Gigahertz) frequency band which splits into two segments,
viz. the  first  having  the  frequency  of  11.7-12.2  Ghz.  known  as  FSS  (Fixed  Satellite
Service)  and  the  other  having  the  frequency  of  12.2-12.7  Ghz.  known  as  BSS
(Broadcasting  Satellite  Service),  or  it  may  have  such  other  band  width  as  may  be
approved  by  the  Government  of  India  from  time  to  time  ;]

8[(e-e2) “ Internet Protocol Television''  means broadcasting of television channels
through telephone network with the help of Internet Protocol network by the Internet
Protocol  Service  Providers  who  have  right  to  transmit  media-programming  to  their
customers  ;]

9[(f)  “entertainment  duty”,  or  “duty”  in  respect  of  any  entertainment  means  the

entertainment  duty  levied  under 10[***]  section  3  ;]

11[(f-a1) “Government Sponsored Cultural Festival” means the festival or programme
organised,  sponsored  or  co-sponsored  by  the  State  Government  or  the  Government
Undertaking  or  an  autonomous  body  or  such  other  cultural  festival  as  the  State
Government may, by notification in the Official Gazette, specify in this behalf or the
cultural  festival  organised  by  the  educational  institution;]

  1 Sub-clause (xiii) was  added  by  Mah.  2  of  2010,  s.  2 (c).
  2 These  words  were  added  by  Mah.  10  of  1993,  s. 2(6).
  3 These  words,  brackets  and  letters  were  added  by  Mah.  20  of  2002,  s. 2(d).
  4 Clauses (d-1) and (d-2) were  inserted  by  Mah.  7  of  1987,  s.  2(a).
  5 Clause (e) was  substituted  for  the  original  by  Bom.  38  of  1950,  s.  2.
  6 Clause (e-e) was  inserted  by  Mah.  5  of  2001,  s.  2(2).
  7 This  clause  was  inserted  by  Mah.  20  of  2002,  s.  2(e).
  8 Clause (e-e2) was  inserted  by  Mah.  22  of  2010,  s. 2(2).
  9 Clause  (f)  was  substituted  for  the  original  by  Mah.  7  of  1987,  s.  2(b).
10 The  words,  brackets,  figures  and  letters  “sub-sections  (1)  and (1A) of”  were  deleted  by  Mah.

10  of  1993,  s.  2(7).

11 Clause (f-a1) was  inserted  by  Mah.  2  of  2010,  s.  2 (d).

10

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

1[(f-a)  “Multiplex  Theatre  Complex”  means  an  entertainment-cum-cultural  centre

which  provides,—

(i) within the limits of Municipal Corporation of Brihan Mumbai not less than four

theatres  in  a  complex  with  minimum  total  seating  capacity  of  1250;  and

(ii)  anywhere  else  in  the  State,  not  less  than  three  theatres  in  a  complex  with

minimum  total  seating  capacity  of  1000,

and  such  other  incidental  and  connected  matters  and  facilities,  and  multi-entertainment
activities  and  other  facilities  as  specified  by  Government  in  this  behalf,  by  notification
in  the Official  Gazette ;]

2[(f-1) “permanent cinema”,  or “quasi-permanent cinema”  means a  cinema which
is licensed as a permanent cinema or a quasi-permanent cinema, as the case may be,
under  the  Maharashtra  Cinemas  (Regulation)  Rules,  1966  ;]

3[(f-2) “permit room or beer bar with live orchestra” means and includes any permit
room  or  beer  bar  where  along  with  serving  of  liquor,  any  type  of  live  music  is
performed  for  entertainment  ;]

4[(g) “place  of  entertainment”,  includes  —

(i)  any  addition  to  the  place  of  entertainment;

(ii) a  house,  building,  tent  or  any  other  place  where  the  books  of  account,  ticket
books and other relevant records pertaining to the entertainment 5[or pertaining to the
management  of  providing  cable  connections  from  any  type  of  antenna  or  cable
television] 6[or  pertaining  to  the  management  of  providing  Direct-to-Home  (DTH)
Broadcasting  service]  are  kept  or  are  believed  to  have  been  kept;

7[(g-1A) “set  top  box”  means  an  apparatus  connected  to  a  television  set  at  a
residential or non-residential place which receives encrypted television signals through
dish  antenna  from  satellite  directly  and  provides  decrypted  television  signals  to  the
television  set,  which  enables  the  viewers  to  tune  into  multi  channel  television
programmes  in  Ku  Band,  on  payment,  by  the  connection-holder,  of  the  charges
collected  in  any  manner  whatsoever  by  the  proprietor];

8[(g-1) “prescribed”,  means  prescribed  by  rules  made  under  this  Act;]

9[(g-g1)  “pub”  means  and  includes  permit  room  or  beer  bar  where  along  with

serving  of  liquor,  any  type  of  music  is  performed  for  entertainment  ;]

10[(g-g1a) “single-screen cinema” means a place of entertainment not having more
than one auditorium with one screen using cinematography projection system having
licence under the Maharashtra Cinemas (Regulation) Act, other than Multiplex Theatre
Complex;]

XI  of
1953.

  1 Clause (f-a) was  inserted  by  Mah.  2  of  2002,  s.  2(c).
  2 Clause (f-1) was  inserted  by  Mah.  7  of  1987,  s.  2(c).
  3 Clause (f-2) was  inserted  by  Mah.  22  of  2010,  s.  2(3).
  4 Clauses  (g),  (h),  (i),  (j)  and (k) were  inserted  by  Mah.  11  of  1984,  s.  3(d).
  5 These  words  were  inserted  by  Mah.  10  of  1993,  s.  2(8).
6 These  words,  brackets  and  letters  were  inserted  by  Mah.  20  of  2002,  s.  2(f).
  7 Clause (g-1A) was  inserted, ibid, s. 2(g).
  8 Clauses (g-1) and (g-2) were  inserted  by  Mah.  7  of  1987,  s.  2(b).
  9 Clause (g-g1) was  inserted  by  Mah.  22  of  2010,  s.  2(4).
10 Clause (g-g1a) was  inserted  by  Mah.  6  of  2013,  s.  2(b).

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Maharashtra  Entertainments  Duty  Act

11

(g-2) “surcharge”,  means  the  surcharge  on  any  entertainment 1[including  the
exhibition  by  means  of  any  type  of  antenna  with  a  cable  network  attached  to  it  or
cable television] other than exhibition by cinematograph including video exhibition
levied  under  section  3AA;]

2[(g-3) “sponsorship amount” means an amount paid 3[or value of goods supplied
or  services  rendered  or  benefits  provided]  to  the  organisor  of  an  entertainment
programme  by  the  sponsorer  in  lieu  of  advertisement  of  sponsorer’s  product  or  his
brand  name,  etc.];

(h) “ticket”, or  “season  ticket”  means  a  ticket  issued  by  a  proprietor  of  an

entertainment  for  admission  of  a  person  or  persons  to  an  entertainment;

(i) “touring cinema”, means an outfit comprising the cinematograph apparatus and
plant  and  enclosures  taken  from  place  to  place  for  giving  cinematograph  exhibition,
or  for  giving  cinematograph  exhibition  in  local  theatres  or  halls 4[whether  such
theatres  or  halls  are  having  the  roof  over  them  or  are  open  to  sky;]

5[(i-a) “Tourism  Development  Corporation”  means  the  Maharashtra  Tourism
Development  Corporation  Limited,  a  Company  registered  under  the *Companies
Act,  1956;

1  of
1956.

(i-b)  “Tourism  Policy-2006”  means  the  Tourism  Policy  formulated  by  the
Government  of  Maharashtra,  under  the  Government  Resolution,  Department  of
Tourism  and  Cultural  Affairs,  No.  MTC-2005/2/CR-172/Tourism,  dated  the  16th
December  2006;

(i-c) “Tourism Project” means the following project, which is eligible as an Eligible

Unit  for  the  incentives  under  the  Tourism  Policy-2006,  namely  :  —

 (1) Hotels, Heritage Hotels, Resorts and Health Farms, Health and Wellness Spa
and  units  registered  under  the  Bed  and  Breakfast  Scheme  of  the  Tourism
Development  Corporation;

  (2) Motels  and  wayside  amenities;
  (3)  Apartment  Hotels  or  Service  Apartments;
 (4) Water Sports  and Ammusement  Parks;
  (5)  Arts  and  Crafts  Villages;
 (6)  Golf  Courses;
  (7) Camping,  Caravanning  and  Tent  Facilities;
  (8)  Aerial  Ropeways;
  (9) Convention  Centres  ;
(10) Development  of  Hill  Stations;
(11) Adventure  Tourism  Projects;
(12) Houseboats;
(13) Eco-Tourism  Projects;
(14) Museums  and  Aquariums;
(15) Projects approved by the Classification Committee of the Tourism Department

of  the  Government  of  Maharashtra  or  the  Government  of  India;]

 1 These  words  were  inserted  by  Mah.  10  of  1993,  s.  2(9).
 2 Clause  (g-3)  was  added  by  Mah.  20  of  2002,  s.  2(h).
  3 These  words  were  inserted  by  Mah.  54  of  2005,  s.  2.
  4 These  words  were  added  by  Mah.  10  of  1993,  s.  2(10).
  5 These  clauses  were  inserted  by  Mah.  2  of  2010,  s.  2(e).
* Now,  see  the  Companies  Act,  2013  (18  of  2013).

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Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

(j)  “video  exhibition”,  means  an  exhibition  of  a  cinematograph  film  or  moving
pictures  or  series  of  pictures  organised  for  a  financial  gain  by  playing  or  re-playing
1[a pre-recorded casette or disc or both by means of a video cassette player or recorder
or  video  disc  player  or  recorder  or  any  such  similar  apparatus]  either  on  the  screen
of a television set or video-scope or otherwise,  2[other than by means of any type of
antenna or cable television] at a residential or non-residential place of entertainment,
other than a hotel or a public vehicle, which is or is not licensed under the *Bombay
Cinemas (Regulation) Act, 1953 and the rules made thereunder or under any law for
the  time  being  in  force  ;

(k) “video  games  parlour”,  means  a  place  of  entertainment  where  persons  are
required  to  make  a  payment  for  the  purpose  of  working  a  machine  installed  therein
which  operates  electronically  or  mechanically  or  electro  mechanically.]

Bom.
XI  of
1953.

Duty  on
payments  for
admission  to
entertainment.

3.

3[(1) There  shall  be  levied  and  paid  to  the  State  Government 4[on  payment  for
admission  fixed  by  the  proprietor]  to  any  entertainment 5[except  in  the  case  of  video
games,  exhibition  by  means  of  any  type  of  antenna  or  cable  television, 6[or  Internet
Protocol  Television,]  or  exhibition  by  means  of  Direct-to-Home  (DTH)  Broadcasting
service, bowling alley, go-carting, dance bar, 7[permit room or beer bar with live orchestra,
pub,]  discotheque,  amusement  park,  water  sports  activity,  pool  game] 8[or  tourist  bus
with  video  facility]  a  duty  (hereinafter  referred  to  as  “entertainments  duty”)  at  the
following  rates,  namely  :  —

(a) where the payment 9 *    *      *      *      is made for Admission to a racecourse
licensed  under **the  Bombay  Racesourses  Licensing  Act,  1912 10[or  under  the
Maharashtra  Dog  Racecourses  Licensing  Act,  1976] 11[100]  per  cent.  of  such
payment,  and

12[(b)  in  the  case  of  every  entertainment,  other  than  exhibition  by  cinematograph
including video exhibition, video games, exhibition by means of any type of antenna,
cable  television, 13[Internet  Protocol  Television,]  exhibition  by  means  of  Direct-to-
Home  (DTH)  Broadcasting  service,  bowling  alley,  go-carting,  dance  bar, 14[permit
room or beer bar with live orchestra, pub,] discotheque, amusement park, water sports
activity,  pool  game  or  tourist  bus  with  video  facility,  within  the  limits  of,—

Bom.
II  of
1912.
Mah.
XXXIII
o f
1976.

 1 These  words  were  substituted  for  the  words  “a  pre-recorded  cassette  by  means  of  video cassette

player  or  recorder”,  by  Mah.  10  of  1993,  s. 2(11)(a).

  2 These  words  were  inserted by  Mah.  10  of  1993, s. 2(11)(b).
  3  This  sub-section  was  substituted  by  Bom.  53  of  1956,  s.  2.
  4 These  words  were  substituted  for  the  words  “on  all  payments  for  admission”  by  Mah.  13  of  2011,

s.  2(i).

  5 This  portion  was  substituted  for  the  words  “except  in  the  case  of  video  games  and  exhibition

by  means  of  any  type  of  antena  or  cable  television”  by  Mah.  20  of  2002,  s.  3(a)(1).

  6 These  words  were  inserted  by  Mah.  22  of  2010,  s.  3(1)(a).
  7 These  words  were  inserted by  Mah.  22  of  2010, s.  3(1)(b).
  8 These  words  were  inserted  by  Mah.  22  of  2010,  s.  3(a)(i).
  9 The  words  “excluding  amount  of  duty”  were  deleted  by  Mah.  17  of  1967,  s.  2(1).
10 These  words  were  inserted  by  Mah.  33  of  1976,  s.  11,  Sch.
11 These  figures  were  substituted  for  the  figures  “50”  by  Mah.  10  of  1993,  s.  3(1)(b).
12 Clause (b) was  substituted  for  the  original  by  Mah.  22  of  2003,  s.  3(a)(ii).
13 These  words  were  inserted  by  Mah.  22  of  2010,  s. 3(1)(c)(i).
14 These  words  were  inserted by  Mah.  22  of  2010, s. 3(1)(c)(ii).
* Now,  the  short  title  has  been  amended  as  “the  Maharashtra  Cinemas  (Regulation)  Act”  by  Mah.

24  of  2012,  s.  2  and  3,  Schedule,  entry  47,  w.e.f.  1st  May  1960.

    ** Now,  the  short  title  has  been  amended  as  “the  Maharashtra  Racecourses  Licensing  Act”  by  Mah.

24  of  2012,  s.  2  and  3,  Schedule,  entry  12,  w.e.f.  1st  May  1960.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

13

TABLE

Area

(2)

Brihan  Mumbai  Municipal  Corporation.

All  Municipal  Corporations  (other  than
Brihan  Mumbai  Municipal  Corporation)
and  all  Cantonment  areas.

“  A  ”  Class,  “  B  ”  Class  and  “  C  ”  Class
Municipal  Councils.

Any  other  areas  not  covered  by  entries
1  to  3  above.

Serial
No.

(1)

1

2

3

4

1[Rate  of  entertainment
duty  on  payment  for
admission  fixed  by
the  proprietor]
(3)

25  per  cent.

20  per  cent.

15  per  cent.

2[10  per  cent.]]:

3[Provided that, in the case of the cabaret or discotheque entertainment, fifty per cent.
of  the  total  payment  charged  by  the  proprietor  per  person  per  show,  whether  with  or
without  eatables  or  beverages  and  whether  regular  tickets  are  issued  or  not,  for  a
admission to such entertainment, shall be deemed to be the payment for admission and
duty  shall  be  levied  thereon  accordingly  under  this  clause  :

Provided  further  that,  the  entertainment  duty  in  respect  of  an  amusement  park  shall
be  15  per  cent.  of  the  payment  made  for  admission  to  the  amusement  park,  including
payment  made  for  admission  for  games  and  rides,  whether  charges  separately  or  not:]

4[Provided  also  that,  the  entertainment  duty  in  respect  of  water  sports  activity,  by
whatever name  called, whether  situated within or  outside the  amusement park,  shall be
5[15 per cent.] of the payment made for admission to the water sports activity including
payment  made  for  admission  for  water  games  and sports,  whether  charged separately
or  not:]

6[Provided also that, the entertainment duty in respect of the Award Function organised
only for invitees, without selling tickets, shall be 12.5 per cent. of the total sponsorship
amount  received  for  such  function.]

7[(c) in the case of exhibition by cinematograph including video exhibition other
than  exhibition  by  means  of  any  type  of  antenna  or  cable  television  within  the
limits  of,—

1 These  words  were  substituted  by  Mah.  13  of  2011,  s.  2(ii)(a).
2 These  figures  and  words  were  substituted  for  the  words  “No  Duty”, by  Mah.  13  of  2011,

s.  2(ii)(b).

3 These  provisos  were  substituted  for  existing  proviso  by  Mah.  49  of  1994,  s.  3(1).
4 This  proviso  was  added  by  Mah.  20  of  1998,  s.  3(a).
5 These  figures  and  words  were  substituted  for  the  figures  and  words  “10  per  cent.”  by  Mah.

31  of  2010,  s.  2.

6 This  proviso  was  added  by  Mah.  2  of  2010,  s.  3(a).
7 Clause (c) was  substituted  by  Mah.  22  of  2003,  s.  3(a)(iii).

14

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

Serial
No.

(1)

1[TABLE

Area

(2)

Rate  of  entertainment
duty  on  payment  for
admission  fixed  by
the  proprietor
(3)

1 Within  the  limits  of Brihan  Mumbai Municipal

45  per  cent.

Corporation.

2 Within  the  limits  of  all  other  Municipal  Corpo-

40  per  cent.

rations  and  Cantonments.

3 Within  the  limits  of  “A”  Class  Municipal  Councils.

4 Within  the  limits  of  “B”  Class  Municipal  Councils.

5 Within  the  limits  of  “C”  Class  Municipal  Councils.

34  per  cent.

28  per  cent.

22  per  cent.

6 Any  other  areas  not  covered  by  entries  (1)  to  (5)  above.

15  per  cent.]  ]

2[(1A) Notwithstanding  anything  contained  in  clauses  (a)  and (b) of  section  2  or
in any other provisions in relation to the admission on payment contained in this Act,
there shall be levied and paid to the State Government entertainments duty in the case
of  video  game 3[at  the  rates  specified  in  the TABLE  below,  namely  :—]

Serial
No.

(1)

Area

(2)

4[TABLE

Type  of  Video
Game  Machine

(3)

Rate  of  entertainment
duty  per  month,
per  machine
(in  Rupees)
(4)

1 Within  the  limits

(1) Machine  operated  by  one

of Brihan  Mumbai
Municipal  Corporation.

2 Within  the  limits  of  all
Municipal  Corporations
other  than Brihan  Mumbai
Municipal  Corporation.

person.

(2) Machine  operated  by  two
persons  simultaneously.

(1) Machine  operated  by  one

person.

(2) Machine  operated  by  two
persons  simultaneously.

1,000

2,000

750

1,500

3 Within  the  limits  of  all

(1) Machine  operated  by  one

500

other  areas  not  covered  by
entries  1  and  2  above.

person.

(2) Machine  operated  by  two
persons  simultaneously.

1,000.]

1 This  Table  was  substituted  by  Mah.  4  of  2004,  s.  3.
2 Sub-section (1A)  was  renumbered  as  sub-section  (1AA)  and  before  sub-section  (1AA)  so  remembered

sub-section  (1A)  was  inserted  by  Mah.  11  of  1984,  s.  4(b).

3 These  words  were  substituted  for  the  words  “at  the  following  lump  sum  rates,  namely”  by  Mah.

22  of  2003,  s.  3(b)(i).

4 This  table  was  substituted  for  clauses  (a)  and  (b), ibid., s. 3(b)(ii).

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

15

1[(1AA) In  computing  the  duty  and  the  surcharge  under  this  Act,  a  fraction  of  a
rupee  less  than  5  paise,  or  which  is  not  a  multiple  of  5  paise,  shall  be  rounded  off
to  5  paise,  or  to  next  higher  multiple  of  5  paise,  as the  case  may  be.]
(2) Where the payment for admission to an entertainment is made by means of a lump
sum  paid  as  a  subscription  or  contribution  to  any  society,  or  for  a  season  ticket  or  for
the  right  of  admission  to  a  series  of  entertainments  or  to  any  entertainments  during  a
certain  period  of  time,  or  for  any  privilege,  right,  facility  or  thing  combined  with  the
right  of  admission  to  any  entertainment  or  involving  such  right  of  admission  without
further payment or at a reduced charge, 2[the entertainment duty shall be levied and paid
on 50 per cent. of such lump sum at the rates specified in clause (b) of sub-section (1).]
3[(3)(a)  In  lieu  of  the  tax  payable  under  clause  (c)  of  sub-section  (1)  in  the  case  of
4***  video  exhibition 5[but  excluding  exhibition  by  means  of  any  type  of  antenna  or
cable television] held in the places of entertainment specified in column (2) of the Table
below and situated in the areas specified in column (1) of the said Table, the proprietor
of such exhibition may, subject to such conditions as may be prescribed, pay the amount
of  duty to  the  State Government  every week  as  specified in  the  corresponding entry  in
column (3) thereof.

6 [TABLE

Serial
No.
(1)

Area

(2)

Amount  of  duty

(3)

I.

(A) Within  the  limits  of  the  areas  of 30 per cent. of the gross collection capacity
for a show multiplied by 72 per cent. of the
shows  actually  held.

all      Municipal      Corporations,
Cantonments  of  Pune,  Solapur,
Dehu  Road,  Deolali,    Kamptee
and  Kirkee;

(B) Within  the  limits  of  the  areas  of 30 per cent. of the gross collection capacity
for a show multiplied by 68 per cent. of the
shows  actually  held.

cities  and  towns  having  popu-
lation  of  one  lakh  fifty  thousand
and  above.

II. Within  the  limits  of  the  areas  of  cities 20 per cent. of the gross collection capacity
for a show multiplied by 72 per cent. of the
shows  actually  held.

and  towns  having  population  above
twenty-five  thousand  but  below  one
lakh  fifty  thousand.

III. Any  other  areas  with  population  upto 15 per cent. of the gross collection capacity
for a show multiplied by 60 per cent. of the
shows  actually  held.]

twenty-five  thousand and  below.

1 Sub-section (1AA) was  substituted  by  Mah.  7  of 1987,  s.  3(b).
2 This  portion  was  substituted  for  the  portion  beginning  with  the  words  “the  entertainments  duty
shall  be  paid”  and  ending  with  the  words  “in  respect  of  which  the  entertainment  duty  is  payable”,
by  Mah.  7  of  1987, s.  3(c).

3 Sub-section (3) was  added by  Mah.  7  of  1987,  s.  3(d).
4 The  words  “exhibition  by  cinematograph  including”  were  deleted  by  Mah.  22 of 2003,

s.  3(c)(i)(4).

5 These  words  were  inserted  by  Mah.  10  of  1993,  s.  3(2)(a)(i).
6 This  Table  was  substituted  by  Mah.  22 of  2003,  s.  3(c)(i)(b).
H  390-3

16

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

Explanation.—For  the  purpose  of  this  sub-section,  “gross  collection  capacity”  in
relation  to  a 1[video  exhibition]  means  the  notional  aggregate  of  all  payments  for
admission  for  a  show  inclusive  of  the  duty  leviable  under  clause  (c)  of  sub-section  (1)
if all the seats and other accommodation available and provided for the audience in the
2[video cinema] as specified  in the licence issued by the  Licensing Authority under the
Maharashtra  Cinemas  (Regulation)  Rules,  1966,  were  occupied  by  spectators.

3[(a-a)  In  lieu  of  the  tax  payable  under  clause  (c)  of  sub-section  (1),  in  the  case
of  exhibition  by  cinematograph  but  excluding  video  exhibition  and  exhibition  by
means of any type of antenna or cable television held in the places of entertainment
specified  in  column  (2)  of  the  Table  below,  the  proprietor  of  such  exhibition  may,
subject to such conditions as may be prescribed, pay the amount of duty to the State
Government every week as specified in the corresponding entry in column (3) of the
said  Table.

Serial
No.
(1)

Area

(2)

1. Within  the  limits  of  ‘A’  Class

Municipal  Councils.

2. Within  the  limits  of  ‘B’  Class

Municipal  Councils.

3. Within  the  limits  of  ‘C’  Class

Municipal  Councils.

TABLE

Amount  of  entertainment
duty
(3)

30  per  cent.  of the  houseful  tax  capacity  of
a  show  multiplied  by  the  number  of  shows
actually  held.

24  per  cent.  of the  houseful  tax  capacity  of
a  show  multiplied  by  the  number  of  shows
actually  held.

18  per  cent.  of the  houseful  tax  capacity  of
a  show  multiplied  by  the  number  of  shows
actually  held.

4. All  other  areas  not  covered  by  entries 12  per  cent.  of the  houseful  tax  capacity  of
a  show  multiplied  by  the  number  of  shows
actually  held.

1  to  3  above    but,    excluding    the
areas    of    Municipal    Corporations
and  Cantonments.

Explanation.—For the purposes of this sub-section, “houseful tax capacity”, in relation
to a cinematograph exhibition, means the notional aggregate of duty for a show leviable
under  clause  (c)  of  sub-section (1) if  all  the  seats  and  other  accommodation  available
and  provided  to  the  audience  in  the  cinema  theatre  as  specified  in  the  licence  issued
by  the  Licensing  Authority  under  the  Maharashtra  Cinemas  (Regulation)  Rules,  1966,
were  occupied  by  spectators.]

4[(b) The duty leviable under this sub-section shall be recoverable weekly in accordance
with the rates specified in column (3) of the Table to clause (a) 5[or clause (a-a), as the
case may be,] from the proprietor taking into consideration the actual number of shows
held  by  him  in  each  week.]

1 These  words  were  substituted  for  the  words  and  brackets  “cinematograph  exhibition  (including

video  exhibition)”  by  Mah.  22  of  2003,  s.  3(c)(i)(C)(1).

2 These  words  were  substituted  for  the  word  “cinema”, by  Mah.  22  of  2003, s.  3(c)(i)(C)(2).
3 This  clause,  the  Table  and  the Explanation  were  inserted by  Mah.  22  of  2003, s.  3(c)(ii).
4 Clause (b) was  substituted  by  Mah.  10  of  1993,  s.  3(2)(b).
5 This  portion  was  inserted  by  Mah.  22  of  2003,  s.  3(c)(iii).

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

17

1[Explanation.—For the  purpose  of  this  clause,  actual  number  of  shows  held  by  the
proprietor in a week shall not include the shows of a tax free film held by him in the week.]

(c)  Any  proprietor  who  opts  to  pay  duty  under  this  sub-section  shall  apply  in  the
prescribed  form  to  the  prescribed  officer  for  permission  to  pay  the  duty  under  this
sub-section.

(d) After  the  determination  of  gross  collection  capacity  of  a 2[video  cinema  or
houseful  tax  capacity  of  a  cinema  theatre],  no  change  or  modification  either  in  the
number  of  seats  or  accommodation  or  in  the  rates  of  payment  for  admission  to  such
exhibition shall be made, unless the proprietor has given fifteen day’s notice thereof to
the  prescribed  officer  and,  until  the  gross  collection  capacity  of 3[video  cinema  or
houseful  tax  capacity  of  a  cinema  theatre,  as  the  case  may  be,]  is  re-determined  the
proprietor  shall  pay  the  duty  as  previously  fixed.]

(e) No proprietor of a 4[video cinema or a cinema theatre, as the case may be,] to which
this  sub-section  is  applicable  shall  collect  or  cause  to  be  collected  any  amount  either
by way of duty or otherwise in excess of the payment for admission taken into consideration
for  calculating the  gross  collection capacity 5[or  houseful tax  capacity,  as  the case  may
be,]  of  such  exhibition.

(f)  Notwithstanding  anything  contained  in  this  sub-section,  where  a  cinematograph
film  is  allowed  exemption  from,  or  reduction  in,  the  payment  of  duty  under  section  6,
the rates of payment for admission shall be reduced in respect of each admission to the
extent of the duty exempted or reduced in respect of such payment. Where a proprietor
does  not  reduce  the  rates  of  payment  for  admission,  he  shall,  in  addition  to  any  other
penalty  under  this  Act,  be  liable  to  pay  duty  as  if  no  exemption  or  reduction  from  the
payment  of  duty  was  made  under  section  6.

(g)  In  calculating  the  reduction  in  the  rates  of  payment  for  admission  under  clause
(f), the  gross collection  capacity 6[or  houseful tax  capacity as  the  case may  be,] for  the
purpose  of  payment  of  such  reduction  of  duty  shall  be  the  same  as  specified  in  the
Explanation to  clause  (a) 7[or  clause (a-a), as  the  case  may  be].

(h) The option permitted under this sub-section shall be exercised once in a calendar
year  and  the  proprietor  shall  not  be  permitted  to  withdraw  the  same  during  that
calendar  year.

(i) No proprietor of 8[Video exhibition or Cinematograph exhibition, as the case may
be,]  who  fails  to  pay  duty under  this  sub-section  shall  conduct  such 8[Video  exhibition
or  Cinematograph  exhibition,  as  the  case  may  be,]  unless  he  gives  security  of  such
amount and  in such manner as  the State Government  may, by general or  special order,
specify  for  the  payment  of  duty  under  this  sub-section.

1 This Explanation was  added  by  Mah.  49  of  1994,  s. 3(2).
2 These  words  were  substituted  for  the  words  “a  cinema  theatre”  by  Mah.  22  of  2003,  s.  3(c)(iv)(A).
3 These  words  were  inserted by  Mah.  22  of  2003, s.  3(c)(iv)(B).
4 These  words  were  substituted  for  the  words  “cinema  theatre”,  by  Mah.  22  of  2003, s. 3(c)(v)(A).
5 These  words  were  inserted by  Mah.  22  of  2003, s.  3(c)(v)(B).
6 These  words  were  inserted by  Mah.  22  of  2003, s. 3(c)(vi)(A).
7 These  words,  brackets  and  letters  were  inserted by  Mah.  22  of  2003, s. 3(c)(vi)(B).
8 These  words  were  substituted  for  the  words  “cinematograph  exhibition”, by  Mah.  22  of  2003,

s.  3(c)(vii).

18

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

(j)  Notwithstanding  anything  contained  in  this  sub-section,  in  case  where  no  show
has  been  held  in  the  place  of  exhibition 1[specified  in  the  Tables  under  clause  (a)  or
(a-a), as the case may be,] continuously for the entire week, the Commissioner shall after
such  enquiry  as  he  may  deem  necessary  and  subject  to  such  conditions  as  may  be
prescribed,  remit  the  duty  payable  under  this  sub-section  as  relates  to  the  exhibition
concerned  for  the  week  during  which  no  show  has  been  held.]

2[3[(4)4[a] Notwithstanding  anything  contained  in  sub-section  (2)  or  in  any  other
provisions  of  this  Act,  there  shall  be  levied,  and  paid  by  the  proprietor  to  the  State
Government,  the  entertainments  duty  at  the  rate  specified  in  the  table  below,  per
television  set  which  receives  radio  frequency  signals  for  exhibition  of  films  or  moving
pictures or series of pictures with the aid of any type of antenna or any other apparatus
for  securing  transmission  through  cable  network  or  cable  television  attached  to  it 5[or
through  Internet  Protocol  Television].

Serial
No.

(1)

6[TABLE

Area

(2)

Amount  of
entertainment  duty
to  be  paid  per  television
set  per  month  (Rupees)
(3)

1 Within  the  limits  of  all  Municipal  Corporations

and  all  Cantonments.

2 Within  the  limits  of  ‘A’  and  ‘B’  class  Municipal  Councils.
3 Within  the  limits  of  any  other  areas  not  covered  by  entries

45

30
15.]

1  and  2.

7 [(b) Notwithstanding anything contained in sub-section (2) or in any other provisions
of  this  Act,  there  shall  be  levied,  and  paid  by  the  Multi-System  Operator  to  the  State
Government, the entertainments duty at the rate specified in the table below, per television
set which receives radio frequency signals for exhibition of films or moving pictures or
series of pictures with the aid of any type of antenna or any other apparatus for securing
transmission through cable network or cable television attached to it or through Internet
Protocol  Television.

(c) The local cable operator shall recover the entertainments duty from the connection
holders and shall handover the same to the Multi-System Operator, within a time, where the
Multi-System Operator is registered, or pay directly to the State Government where the
Multi-System Operator is not registered, however, the entertainments duty shall be levied
on the television sets which receives the radio frequency signals through pre-activated and
activated set top box at the rate specified in the table below.

(d) For securing levy, recovery and payment of the entertainments duty payable under
clauses (b) and (c), the Multi-System Operator or cable operator shall furnish to the Collec-
tor of District, such security deposit and such information, as may be prescribed.]

(5)(a) Notwithstanding anything contained in sub-section (2) or in any other provisions
of this Act but subject to the provisions of clause (b), on and with effect from the 25th
December 1989, there shall be levied, and paid by the proprietor to the State Government,
1 These  words,  brackets  and  letters  were  substituted  for  the  words,  brackets,  figures  and  letter
“specified  in  column  (2)  of  the  Table  under  clause (a)” by  Mah.  22  of  2003, s.  3(c)(viii).

2 Sub-sections (4) and (5) were  added  by  Mah.  10  of  1993,  s.  3(3).
3 Sub-section (4) was  substituted  by  Mah.  20  of  1998,  s.  3(b).
4 Sub-section (4) was  renumbered  as  clause (a)  by  Mah.  22  of  2014,  s.  3.
5 These  words  were  added  by  Mah.  22  of  2010,  s.  3(2).
6 This  Table  was  substituted  by  Mah.  16  of  2006,  s.  2(a).
7 These  clauses  were  inserted  by  Mah.  22  of  2014,  s.  3.

Mah.
XX  of
1998.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

19

the  entertainments  duty  in  respect  of  an  amusement  park  in  the  following  manner,
namely:—

(i) for the first three years from the date of commencement of the amusement park,

no  duty;

(ii) for  the  subsequent  two  years,  at  the  rate  of  fifty per  cent.  of  the  rate  of  duty
leviable under clause (b) of sub-section (1) or, as the case may be, sub-section (2) of
section  3  ;

(iii) from  the  sixth  year,  full  amount  of  entertainments  duty  leviable  at  the  rate
specified  in  clause  (b)  of  sub-section  (1)  or,  as  the  case  may  be,  sub-section (2) of
section  3.
Explanation.—  For  the  purpose  of  this  sub-section,—

(i) the  date  on which  an  amusement  park  is  opened  to  the  public  for  admission

shall  be  deemed  to  be  the  date  of  commencement  of  the  amusement  park;

(ii) the  change  in  the  management  of  the  amusement  park  or  the  change  in  the
games or rides in the amusement park shall not be construed as a fresh commencement
of  the  amusement  park.
(b) The concession of duty under clause (a) shall be available to the proprietor of an
amusement park if, and only if, the amusement park is continued at the same place where
it has commenced and continuously for ten years and if it is not so continued, the duty
shall  be  levied  from  the  date  of  commencement  of  the  amusement  park  at  the  rates
specified  in  clause  (b)  of  sub-section  (1)  or  as  the  case  may  be,  sub-section (2) of
section 3  and  the  proprietor  shall  be  liable  to  pay  the  same.]

1[(5A)  (a) Notwithstanding  anything  contained  in  sub-section (2) or  in any  other
provisions of this Act but, subject to the provisions of clause (b), on and with effect from
the  date  of  coming  into  force  of  the  Bombay  Entertainments  Duty  (Amendment)  Act,
1998,  there  shall  be  levied  and  paid  by  the  proprietor  to  the  State  Government,  the
entertainments  duty  in  respect  of  any  water  sports  activity  as  follows,  namely  :—

(i) for  the  first  three  years  from  the  date  of  commencement  of  the  water  sports

activity,  no  duty  ;

(ii) for the  subsequent, two  years, at  the rate of  fifty per  cent. of  the rate  of duty
leviable under clause (b) of sub-section (1) or, as the case may be, sub-section (2) of
section  3  ;

(iii) from  the  sixth  year,  full  amount  of  entertainments  duty  leviable  at  the  rate
specified in clause (b) of sub-section (1) or, as the case may be, sub-section (2) of
section  3.
Explanation.—  For  the  purposes  of  this  sub-section,—

(i) the date on which the water sports activity is opened to the public for admission

shall  be  deemed  to  be  the  date  of  commencement  of  the  water  sports  activity;

(ii) the  change  in  the  management  of  the  water  sports  activity,  or  the  change  in
the activities of water sports shall not be construed as a fresh commencement of the
water  sports  activity.
(b) The concession in duty under clause (a) shall be available to the proprietor of the
water  sports  activity  if,  and  only  if,  the  water  sports  activity  is  continued  at  the  same
place  where  it  has  commenced  and  continuously  for  ten  years  and  if  it  is  not  so
continued, the duty shall be levied from the date of commencement of the water sports
activity at the rates specified in clause (b) of sub-section (1) or, as the case may be, sub-
section (2) of  section  3  and  the  proprietor  shall  be  liable  to  pay  the  same.]

2[(6) Notwithstanding anything contained in clause (b) of sub-section (1) or any other
provisions of this Act for a period of  3[two years] commencing from the 16th September
1994  and  ending  on  the  15th  September 4[1996]  there  shall  be  levied,  and  paid  by  the

  1 This  sub-section  was inserted  by  Mah.  20  of  1998,  s  3(c).
  2 Sub-sections (6),  (7) and (8) were  added  by  Mah.  49  of  1994,  s.  3(3).
  3 These  words  were  substituted  for  the  words  “one  year’’  by  Mah.  8  of  1996,  s.  2(i)(a).
  4 This  figure  was  substituted by  Mah.  8  of  1996, s.  2(i)(b).

20

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

proprietor  to  the  State  Government,  the  entertainment  duty  in  the  case  of  every
entertainment other than exhibition by cinematograph including video exhibition, video
games  and  exhibition  by  means  of  any  type  of  antenna  or  cable  television,—

(I) within the limits of all Municipal Corporations, all 'A’ and ‘B' Class Municipal

Councils,  and  all  Cantonment  areas—

(a) out  of  the  first  100 paise  of  payment  for

admission.

(b) out  of  the  next  100  paise  of  payment  for

admission.

(c) out  of  the  balance  of  the  total  payment

for  admission.

(II)  within  the  limits  of  any  other  areas—

(a) out  of  the  first  100 paise  of  payment  for

admission.

(b) out  of  the  next  100 paise  of  payment  for

admission.

(c) out  of  the  balance  of  the  total  payment

for  admission.

20  per  cent.  of
such  payment.
30  per  cent.  of
such  payment.
35  per  cent.  of
such  payment.

20  per  cent.  of
such  payment.
25  per  cent.  of
such  payment.
35  per  cent.  of
such  payment.

(7) Notwithstanding anything contained  in clause (c) of  sub-section (1) or  any other
provisions of this Act, for a period of 1[two years] commencing from the 16th September
1994 and  ending on  the 15th  September 2[1996],  there shall  be levied,  and  paid by  the
proprietor  to  the  State  Government,  the  entertainment  duty  in  respect  of  exhibition  by
cinematograph  including  video  exhibition  other  than  exhibition  by  means  of  any  type
of  antenna  or  cable  television,  as  specified  in  the  Table  below  :—

Area

(1)

TABLE

Rate  of  entertainment  duty  on
payment  for  admission  fixed
by  the  proprietor
(2)

I Within  the  limits  of  the  areas

For  areas  specified  in  entries (a) to (d) both

of—
(a) All  Municipal  Corporations;
(b) The  Municipal  Councils  of
Bhiwandi  and  Ulhasnagar;
(c) The  Cantonments  of  Pune,

}

Solapur,  Dehu  Road,  Deolali,
Kamptee  and  Kirkee;

inclusive,—

(i) upto  1  rupee

(ii) above  1  rupee

but  not  exceed-
ing  2  rupees,  and

40 per  cent.  of
payment  for
admission.
45 per  cent.  of

such  payment.

(d) any  city  or  town  other  than

(iii) above  2  rupees

50 per  cent.  of

those  referred  to  above  having
population  of  one  lakh  fifty
thousand  and  above.
II Within  the  limits  of  cities  and
towns  other  than  those  referred
to  in  sub-clause (1), having
population  above  twenty-five
thousand  but  below  one  lakh
fifty  thousand.

such  payment.

(i) upto  1  rupee

35 per  cent.  of

such  payment.

(ii) above  1  rupee

40 per  cent.  of

but  not  exceed-
ing  2  rupees,  and

such  payment.

(iii) above  2  rupees

45 per  cent.  of

such  payment.

1 These  words  were  substituted  for  the  words  “one  year”  by  Mah.  8  of  1996,  s.  2(2)(a.).
2 This  figure  was  substituted  for  the  figure  “1995” by  Mah.  8  of  1996, s.  2  (2)(b).

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

21

Area

(1)

III Within  the  limits  of  any  other
area  having  a  population  upto
twenty  five  thousand  and  below.

Rate  of  entertainment  duty  on
payment  for  admission  fixed
by  the  proprietor
(2)

(i) upto  1  rupee

30 per  cent.  of

such  payment.

(ii) above  1  rupee

35 per  cent.  of

but  not  exceed-
ing  2  rupees,  and

such  payment.

(iii) above  2  rupees

40 per  cent.  of

such  payment.
(8) Notwithstanding anything contained in clause (a) of sub-section (3) or any other
provisions of this Act, for a period of l[two years] commencing from the 16th September
1994 and ending on the 15th September 2[1996] in lieu of the tax payable under clause
(a)  of  sub-section (3) in  the  case  of  exhibition  by  cinematograph  including  video
exhibition but excluding exhibition by means of any type of antenna or cable television
held  in  the  places  of  entertainment  specified  in  column  (2)  of  the  table  below  and
situated  in  the  areas  specified  in  column  (1)  of  the  said  Table,  the  proprietor  of  such
exhibition may, subject to such conditions as may be prescribed, pay the amount of duty
to the  State Government  every week  as specified  in the  corresponding entry  in column
(3) thereof.

TABLE

Area

(1)

Type  of  exhibition
of  Cinema
(2)

Amount  of
Duty
(3)

Within  the  limits  of  the  areas  of—

 I.

(A) All  Municipal  Corporations,

Video  exhibition

Municipal  Councils  of  Bhiwandi
and Ulhasnagar, Cantonments
Pune,  Solapur,  Dehu  Road,
Deolali,  Kamptee  and  Kirkee.

(B) Cities  and  towns  having

population  of  one  lakh  fifty
thousand  and  above.

Permanent,  quasi-
permanent  and
touring  cinemas
with  roof  over  it
and  video
exhibitions.

Touring  cinemas
open  to  sky.

20 per  cent.  of  the
gross  collection
capacity  for  a
show  multiplied
by  90  per  cent.
of  the  shows
actually  held.
20 per  cent.  of  the
gross  collection
capacity  for  a
show  multiplied
by  85  per  cent.
of  the  shows
actually  held.
20 per  cent.  of  the
gross  collection
capacity  for  a
show  multiplied
by  75  per  cent.
of  the  shows
actually  held.

1 These  words  were  substituted  for  the  words  “one  year”  by  Mah.  8  of  1996,  s.  2(3)(a).
2 This  figure  was  substituted  for  the  figure  “1995” by  Mah.  8  of  1996, s.  2(3)(b).

22

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

Area

(1)

II. Cities  and  towns  having

population  of  above  twenty
five  thousand  but  below  one
lakh  fifty  thousand

III. Any  other  areas  with

population  upto  twenty
five  thousand  and  below.

Type  of  exhibition
of  Cinema
(2)
Permanent,  quasi-
permanent  and
touring  cinemas
with  roof  over  it
and  video
exhibitions.
Touring  cinemas
open  to  sky.

Permanent,  quasi-
permanent  and
touring  cinemas
with  roof  over  it
and  video
exhibitions.

Touring  cinemas
open  to  sky.

Amount  of
Duty
(3)
15 per  cent.  of  the
gross  collection
capacity  for  a
show  multiplied
by  80  per  cent.
of  the  shows
actually  held.
15 per  cent.  of  the
gross  collection
capacity  for  a
show  multiplied
by  65  per  cent.
of  the  shows
actually  held.
10 per  cent.  of  the
gross  collection
capacity  for  a
show  multiplied
by  75  per  cent.
of  the  shows
actually  held.
10 per  cent.  of  the
gross  collection
capacity  for  a
show  multiplied
by  60  per  cent.
of  the  shows
actually  held.

1[(9) Notwithstanding anything contained in clause (b) of sub-section (1) or in any other
provisions of this Act, there shall be levied and paid, in advance, by the tenth day of every
calendar  month,  by  the  proprietor  of  every  pool-parlour,  the  entertainments  duty  in  case
of such pool-parlour, to the State Government, at the rates specified in the table below :—
TABLE

Serial
No.

(1)

Area

(2)

1. Within  the  limits  of  Municipal  Corporations  of
Brihan  Mumbai,  Navi  Mumbai  and  Thane.
2. Within  the  limits  of  Pune  Municipal  Corporation.
3. Within  the  limits  of  other  Municipal  Corporations

not  covered  by  entries  (1)  and  (2).

4. Within  the  limits  of  any  other  areas  not  covered

by  entries  (1),  (2)  and  (3).

1 This  sub-section  was  added  by  Mah.  3  of  2000,  s.  3(b).

Amount  of  enter-
tainment  duty  to
  be  paid  per  pool-
table,  per  month
in  advance
(3)

Rs.
5,000

3,000
2,000

1,000

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

23

1[(10)  Notwithstanding  anything contained  in  clause (b) of  sub-section  (1)  or  in  any
other provisions of this Act, there shall be levied and paid, in advance, by the tenth day
of every calendar month, by the proprietor of every bowling-alley to the State Government,
the entertainments duty in respect of such bowling-alley 2[at the rates specified in Table
below  :—

Serial
No.

(1)

TABLE

Area

(2)

1. Within  the  limits  of Brihan  Mumbai

Amount  of
entertainment
duty  per  lane  per
month  (in  rupees)
(3)

5,000.

Municipal  Corporation.
All  other  areas  not  covered  by  entry  1.

2.
3[(11)  Notwithstanding  anything contained  in  clause (b) of  sub-section  (1)  or  in  any
other provisions of this Act, there shall be levied and paid, in advance, by the tenth day
of  every  calendar  month,  by  the  proprietor  of  every  dance  bar,  the  entertainment  duty
in  respect  of  every  dance  performance  in  such  dance  bar,  to  the  State  Government,  at
the  rate  specified  in  the  Table  below  :—

3,000].

Serial
No.

(1)

4[TABLE

Area

(2)

Amount  of
entertainment
duty  in  a  dance  bar
per performance,
per  month  (in  rupees)
(3)

1. Within  the  limits  of Brihan  Mumbai

Municipal  Corporation.

2. Within  the  limits  of  the  Municipal  Corporations

30,000.

25,000.

other  than  the Brihan  Mumbai  Municipal  Corporation.
All  other  areas  not  covered  by  entries  1  and  2  above.

3.
5[(11A)  Notwithstanding  anything  contained  in  clause (b) of  sub-section  (1)  or  in  any
other  provisions  of  this  Act,  there  shall  be  levied  and  paid,  in  advance,  by  the  tenth  day
of  every  calendar  month,  by  the  proprietor  of  every  permit  room  or  beer  bar  with  live
orchestra,  the entertainment duty in respect of entertainment in such  permit room or beer
bar with live orchestra, to the State Government, at the rates specified in the Table below :—
TABLE

15,000].

Serial
No.

(1)

Area

(2)

Amount  of  entertain-
ment  duty  in  permit
room  or  beer  bar  with
    live  orchestra,
per  month  (in  rupees)
(3)

1. Within  the  limits  of  all  Municipal  Corporations.
2.

All  other  areas  not  covered  by  entry  1.

50,000.
25,000.]

1 This  sub-section  was  added  by  Mah.  28  of  2000,  s.  3(b),  with  effect  from  1st  April  2000.
2 These  words  and  the  Table  were  substituted  for  the  words  and  figures  “at  the  rate  of  Rs.  1,000

per  lane  per  month” by  Mah.  22  of  2003,  s.  3 (d).

3 Sub-sections  (11)  and (12) were  added  by  Mah.  5  of  2001,  s.  3.
4 This  Table  was  substituted  for  the  existing  table  by  Mah.  22  of  2003,  s.  3(e).
5 Sub-section  (11A)  was  inserted  by  Mah.  22  of  2010,  s.  3(3).
H  390-4

24

Maharashtra  Entertainments  Duty  Act

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(12)  Notwithstanding  anything  contained  in  clause (b) of  sub-section  (1)  or  in  other

provisions  of  this  Act,  in  case  of  all  performances  of,—

(i) western  music  (classical,  light  or  instrumental);

(ii) western  dances  including  folk  dances  from  western  countries;  and

(iii) Indian  folk  dances  such  as Ras-Garba  Dandiya,  Disco-Dandiya or Rain-

Dandiya or Ras-Garba or Dandiya by  whatever  name  it  is  known;
1[  *  *  *  ] there  shall  be  levied  and  paid,  by  the proprietor  to  the  State  Government,
in respect of such performance or show, entertainment duty at the rate specified in clause
(b) of sub-section (1).]

2[(13) (a) Notwithstanding anything contained in any other provisions of this Act, but
subject to  the terms  and conditions  specified in  clause (b), on  and with  effect from  the
date of coming into force of the Bombay Entertainments Duty (Amendment) Act, 2001,
there  shall  be  levied  and collected  by  the  State  Government  from  the  proprietor  of  a
Multiplex Theatre Complex the duty in respect of any such complex as follows, namely :—

Mah.
II  of
2002.

(i) for the first three years from the date of commencement of the Multiplex Theatre

Complex,  no  duty;

(ii) for the subsequent two years, at the rate of twenty-five per cent. of the rate of
duty  leviable  under  clause  (b)  and  clause  (c)  of  sub-section (1) or,  as  the  case  may
be,  sub-section  (3);

(iii) from the sixth year, full amount of duty leviable at the rate specified in clause

(b) and  clause  (c)  of  sub-section  (1)  or,  as  the  case  may  be,  sub-section  (3):

Provided that, the duty leviable shall also be subject to the provisions of sub-section

(2), wherever  applicable.

Explanation. —  For  the  purposes  of  this  sub-section,—

(i) the date  on  which  the  Multiplex  Theatre  Complex  is  opened  to  the  public  for
admission shall be deemed to be the date of commencement of the Multiplex Theatre
Complex;

(ii) the  change  in  the  management  of  Multiplex  Theatre  Complex,  or  the  change
in  the  name  of  the  complex  shall  not  be  construed  as  a  fresh  commencement  of  the
Multiplex  Theatre  Complex  ;

(b)  The  concession  in  duty  as  provided  under  clause (a)  shall  be  available  to  the
proprietor of the Multiplex Theatre Complex subject to following terms and conditions,
namely  :—

3[(i) during  the  period  of  concession  covered  by  clause  (a)  above,  the  minimum
rates of admission in a multiplex shall be determined by the Collector. Such minimum
rates  of  admission  shall  not  be  less  than  the  prevailing  highest  rate,  excluding  the
rates of the highest priced fifty-seats, in any of the cinema theatres in the District in
which  multiplex  is  situated  and  accordingly  such  minimum  rates  of  admission  may
be  different  for  morning,  matinee  and  other  shows  ;]

(ii) one theatre in the complex shall be reserved for a total period of not less than

one  month,  in  a  year,  exclusively  for  Marathi  Cinemas  ;

1 The  words  “where  the  payment  for  admission  to  such  performance  or  shall  exceeds  rupees one

hundred,”  were  deleted  by  Mah.  20  of  2002,  s.  3(b).
2 Sub-section (13) was  added  by  Mah.  2  of  2002,  s.  3.
3 Clause (i) was  substituted  by  Mah.  54  of  2005,  s.  3(a),  w.e.f.  2nd  January  2002.

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Maharashtra  Entertainments  Duty  Act

25

(iii) the  proprietor of  a complex  shall not  levy the  service charges,  till the  period
of  concession  under  clause (a)  is  over.  After  the  concession  period  is  over,  the
proprietor  may  levy  service  charges  as  specified  in  the  second  proviso  to  clause (b)
of  section  2  ;

(iv) the Multiplex Theatre Complex shall be continued continuously for ten years;

(v) no  facilities  provided  in  the  complex  as  specified  in  the  notification  issued
under  clause (f-a) of  section  2,  shall  be  discontinued  or  curtailed,  without  prior
permission  of  the  Government.

(c) In case of violation of the condition (iv) or (v) of clause (b), the concession shall
be  liable  to  be  withdrawn  and  the  duty  shall  be  levied  and  collected  from  the  date  of
commencement of the Multiplex Theatre Complex, at the rate specified in clause (b) and
clause (c) of sub-section (1) or, as the case may be, sub-section (3), alongwith the interest
leviable  at  the  rate  specified  in  section  9B.

(d) If  any  existing  cinema  theatre  is  converted  into  Multiplex  Theatre  Complex,  by
not  reducing  its  original  seating  capacity  and  by  complying  with  the  provisions  of
clause (f-a) of section 2,  the converted  theatre shall  also be entitled to  concession, in the
duty as specified in clause (a), subject to the terms and conditions specified in clause (b).]
1[(13A)(a)  Notwithstanding  anything  contained  in  clause  (c)  of  sub-section  (1)  of
section  3  and  any  other  provisions  of  this  Act,  but  subject  to  the  terms  and  conditions
prescribed by the State Government in this behalf, no entertainment duty shall be levied
and  paid  to  the  State  Government  under  the  provisions  of  clause  (c)  of  sub-section  (1)
of section 3 by the proprietor of a single-screen cinema equipped with modernized and
technological  up-gradation  and  situated  within  the  limits  of,—

(i)  village panchayats, for  a  period  of  seven  years;  and

(ii)  ‘A’,  ‘B’  and  ‘C’  Class  Municipal  Councils,  for  a  period  of  five  years.

(b) In case of violation of the terms and conditions prescribed by the State Government
under  clause  (a),  the  exemptions  shall  be  liable  to  be  withdrawn  and  the  duty  shall  be
levied and collected with effect from the date of commencement of the exemption at the
rate specified in clause (c) of sub-section (1) of section 3, alongwith the interest leviable
at  the  rate  specified  in  section  9B.]

2[(14) Notwithstanding  anything  contained  in  clause  (b)  of  sub-section  (1)  or  in  any
other provisions of this Act, there shall be levied and paid, in advance, by the tenth day
of  the  every  calendar  month,  by  the  proprietor  of  every  Go-carting  centre  to  the  State
Government,  the  entertainment  duty  in  respect  of  each  car  at  the  rate  of  Rs,  2,000  per
car  per  month,

(15) Notwithstanding  anything  contained  in  clause  (b)  of  sub-section  (1)  or  sub-
section (4) or in any other provisions of this Act, there shall be levied and paid, by the
tenth  day  of  every  calendar  month,  by  the  proprietor  of  every  Direct-to-Home  (DTH)
Broadcasting  service,  to  the  State  Government,  the  entertainments  duty,  per  television
set which receives radio frequency signals for exhibition of films or moving pictures or
series of pictures with the aid of a set top  box or any other apparatus attached to it for
securing  transmission  through  Direct-to-Home  (DTH)  Broadcasting  service  at  the  rates
specified  for  the  area  in  the  table  below  :—

1 Sub-section  (13A)  was  inserted  by  Mah.  6  of  2013,  s.  3.
2 Sub-sections  (14)  to  (17)  were  added  by  Mah.  20  of  2002,  s.  3(c).

26

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

Serial
No.

(1)

1[TABLE

Area

(2)

Amount  of
entertainment  duty  to
be  paid  per  television
set  per  month
(Rupees)
(3)

1 Within  the  limits  of  Municipal  Corporations  and

Cantonments.

2 Within  the  limits  of  ‘A’  and  ‘B’  class  Municipal

Councils.

3 Any  other  areas  not  covered  by  entries  1  and  2.

45

30

15]

(16) Notwithstanding  anything  contained  in  clause  (b)  of  sub-section (1) or  in  any
other provisions of this Act, there shall be levied and paid, in advance, by the fifteenth
day of January of every calendar year, by the proprietor of every tourist bus with video
facility,  to  the  State  Government,  the  entertainment  duty  in  respect  of  such  bus  at  the
rate  of  Rs.  1,000  per  bus,  per  annum.

(17)  Notwithstanding  anything  contained  in  clause  (b)  of  sub-section  (1)  or  sub-
section (2) or in  any  other  provisions  of  this  Act,  there  shall  be  levied  and  paid,  in
advance, by the tenth day of every calendar month, by the proprietor of every discotheque
2[or pub] in the State, to the State Government, the entertainment duty in respect of such
discotheque 2[or pub], at the rate as per the category, as specified in the TABLE below :—
3[TABLE

Serial
No.

(1)

Category

(2)

Amount  of
entertainment  duty
to  be  paid  in  advance
per  month
(in  rupees)
(3)

1 Within  the  limits  of Brihan  Mumbai Municipal  Corporation,—

(a) discotheques  in  the  Five  Star  Hotels;
(b)  discotheques  situated  at  places  other

than  in  the  Five  Star  Hotels.

2 Outside  the  limits  of Brihan  Mumbai Municipal  Corporation,—

(a) discotheques  in  the  Five  Star  Hotel  ;
(b) discotheques  situated  at  places  other

than  in  the  Five  Star  Hotels,

4[3 Within  the  limits  of Brihan  Mumbai Municipal  Corporation,—

(a) pub  in  the  Five  Star  Hotel;
(b) pub  situated  at  place  other
than  the  Five  Star  Hotel.

4 Outside  the  limits  of Brihan  Mumbai Municipal  Corporation,—

(a) pub  in  the  Five  Star  Hotel;
(b) pub  situated  at  a  place  other
than  the  Five  Star  Hotel.

2,00,000.
1,00,000.

1,00,000.
50,000.]

2,00,000.
1,00,000.

1,00,000.
50,000.]

1 This  Table  was  substituted  for  the  existing  Table  by  Mah.  16  of  2006,  s.  2(b).
2 These  words  were  inserted  by  Mah.  22  of  2010,  s.  3(4)(a).
3 This  Table  was  substituted  for  the  existing  Table  by  Mah.  22  of  2003,  s.  3(f).
4 These  entries  were  added  by  Mah.  22  of  2010,  s.  3(4)(b).

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Maharashtra  Entertainments  Duty  Act

27

1[(18) Notwithstanding anything containd in clause (b) of sub-section (1) or any other
provisions of this Act, no duty shall be levied in respect of the Government Sponsored
Cultural  Festival.

Mah.
II  of
2010.

(19)(a) Notwithstanding  anything  contained  in  any  other  provisions  of  this  Act,  but
subject to  the terms  and conditions  specified in  clause (b), on  and with  effect from  the
date of coming into force of the Bombay Entertainments Duty (Amendment) Act, 2009,
there  shall  be  levied,  and  paid  by  the  proprietor  of  a  Tourism  Project  to  the  State
Government  the  entertainment  duty  in  respect  of  any  such  Tourism  Project  as  follows,
namely  :—

(i) for  the  period  of  first  five  years,  seven  years  and  ten  years  from  the  date  of
commencement  of  the  Tourism  Project  situated  in  Zone  A,  Zone  B  and  Zone  C,
respectively,  no  duty  ;

(ii) for the next period from the sixth year, eighth year and eleventh year from the
date of commencement of the Tourism Project situated in Zone A, Zone B and Zone
C,  respectively,  full  amount  of  entertainment  duty  leviable  at  the  rate  specified  in
clause (b) of sub-section (1) or, as the case may be, any other sub-section of section 3,
applicable  to  the  type  of  entertainment  provided  in  the  said  Tourism  Project,  from
time  to  time  :

Provided that, the entertainment duty leviable shall also be subject to the provisions

of  sub-section (2) of  section  3,  wherever  applicable.
Explanation.— For  the  purposes  of  this  sub-section,—

(i) the date on which the eligibility certificate is issued by the Tourism Development
Corporation  under  the  Tourism  Policy-2006,  shall  be  deemed  to  be  the  date  of
commencement  of  the  said  Tourism  Project  ;

(ii) the change in the management of Tourism Project, or the change in the name
of the Tourism Project shall not be construed as a fresh commencement of the Tourism
Project.
(b)  The  concession  in  entertainment  duty  as  provided  under  clause  (a)  shall  be
available  to  the  proprietor  of  the  Tourism  Project  subject  to  the  following  terms  and
conditions,  namely  :  —

(i) the Tourism Project situated in Zone A, Zone B and Zone C, shall be continued
continuously for a period of ten years, fourteen years and twenty years, respectively;
(ii) the  facilities  provided  in  the  Tourism  Project,  as  specified  in  the  Tourism
Policy-2006,  shall  not  be  discontinued  or  curtailed  without  the  prior  permission  of
the  State  Government;

(iii) there is no violation of the terms and conditions specified as per the Tourism

Policy-2006.
(c) In case of violation of condition (i), (ii) or (iii) of clause (b), the concession shall
be liable to be withdrawn and the entertainment duty shall be levied and collected from
the date of commencement of the Tourism Project, at the rate specified in, clause (b) of
sub-section (1), or,  as  the  case  may  be,  any  other  sub-section  of  section  3,  applicable
to  the  type  of  entertainment  provided,  from  time  to  time,  in  the  said  Tourism  Project
alongwith  the  interest  leviable  at  the  rate  specified  in  section  9B  :

Provided that, if for any reason the concerned Tourism Project was not continued for
the prescribed period, the entertainment duty shall be levied and collected from the date

1 These  sub-sections  were  added  by  Mah.  2  of  2010,  s.  3(b).

28

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

of  commencement  of  the  Tourism  Project,  at  the  rate  specified  in  clause  (b)  of  sub-
section (1), or, as the case may be, any other sub-section of section 3, applicable to the
type of entertainment provided, from time to time, in the said Tourism Project alongwith
the  interest  leviable  at  the  rate  specified  in  section  9B.

Explanation.—For  the  purpose  of  this  sub-section,—

(a) Zone A shall comprise of the area falling within the limits of Mumbai Suburban
District, Mumbai, Navi Mumbai, Thane and Pune Municipal Corporations and Pimpri-
Chinchwad  Municipal  Corporation;

(b) Zone  B  shall  comprise  of  all  other  areas  falling  within  the  limits  of  all
Municipal  Corporations  not  included  in  Zone  A  and  areas  falling  in  ‘A’  Class
Municipal  Councils  ;

(c) Zone C shall comprise of all other areas within the limits of all districts of the

Maharashtra  State  not  included  in  Zone  A  and  Zone  B.]

Surcharge on
4[payment
for admission,
5[on  enter-
tainment duty
payable]  or
on  lump sum
duty]6***.

2[(1)

3[There]  shall be  levied—

1[3AA.
(a) under  sub-section  (1)  of  section  3  on  all  payments  for  admission  to  every
entertainment 7[other  than  a  water  sports  activity,  an  amusement  park,  not  being  an
amusement park which is not continued for ten years as provided by clause (b) of sub-
section (5) of  section  3]  exhibition  by  cinematograph  including  video  exhibition 8[and
exhibition  by  cable  network 9[or  cable  television;]] 10[and  Direct-to-Home  (DTH)
Broadcasting service] 11[and Discotheque] 12[Exhibitions, Music and Dance Performances
and  Fashion  Shows]  a  surcharge  at  the  rate  of  5 per  cent.  where  the  payment  for
admission  does  not  exceed  one  rupee,  and  in  all  other  cases  at  the  rate  of  10  per  cent.

13

*

*

*
14[(a-1) under the third proviso to clause (b) of sub-section (1) of section 3 in respect
of water sports activity, on the entertainment duty payable, a surcharge at the rate of 10
per  cent.;]

*

*

(b)  under  sub-section (1AA) of  section  3,  on  the  lump  sum  payment  of  duty  a

surcharge  at  the  rate  of  10  per  cent.].

15

16

*

*

*

*

*

*

*

*

*

*

  1 Section  3AA  was  inserted  by  Mah.  11  of    1974,  s.  3.
  2 Sub-section  (1)  was  substituted  by  Mah.  7  of  1987,  s.  4(a).
  3 This  word  was  substituted  for  the  portion  beginning  with  the  words  “On  and  from”  and  ending

with  the  words  and  figures  “Act,  1987,  there”  by  Mah.  10  of  1993,  s. 4(a).

  4 These  words  were  substituted  for  the  words  “entertainment  duty”  by  Mah.  10  of  1993,  s.  4(d).
  5 These  words  were  inserted  by  Mah.  31  of  2010,  s.  3(c).
  6 The  words  “and  rounding  off”  were  deleted  by  Mah.  7  of  1987,  s.  4(c).
7 These  words,  brackets,  letters  and  figures  were  substituted  for  the  words,  brackets,  letter  and
figures  “other  than  an  amusement  park,  not  being  an  amusement  park  which  is  not  continued
for  ten  years  as  provided  by  clause (b) of  sub-section (5) of  section  3” by  Mah.  31  of  2010,
s.  3(a).

8 These  words  were  inserted  by  Mah.  20  of  1998,  s.  4(a).
  9 These  words  were  substituted  for  the  words  “or  cable  television  and”  by  Mah.  22  of  2003, s.  4(ii).
10 These  words  were  inserted  by  Mah.  20  of  2002,  s. 4.
11 These  words  were  inserted  by  Mah.  22  of  2003,  s.  4(iii).
12 These  words  were  inserted  by  Mah.  22  of  2003, s.  4(iv).
13 The  proviso  was  deleted  by  Mah.  49  of  1994,  s.  4(b).
14 This  clause  was  inserted  by  Mah.  31  of  2010,  s.  3(b).
15 Clause  (c)  was  deleted  by  Mah.  20  of  1998,  s.  4(b).
16 Sub-section  (2)  was  deleted  by  Mah.  7  of  1987,  s.  4(b).

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

29

Bom.
LXVII
o f
1958.

1[(3)  The  proceeds  of  the  surcharge  paid  according  to  sub-section  (1)  shall  first  be
credited to the Consolidated Fund of the State; and subject to the provisions of this Act,
after  deducting  the  expenses  of  collection  and  recovery  as  determined  by  the  State
Government,  shall  under  appropriation  duly  made  by  law  in  this  behalf  be  entered  in,
and  transferred  to,  the  Health  and  Nutrition  Fund  referred  to  in  section  5A  of  the
*Bombay  Motor  Vehicles  (Taxation  of  Passengers)  Act,  1958,  and  shall,  subject  to  the
provisions of that section, be expended in the manner and for the purpose stated therein.
(4) The  amount  transferred  to  the  Health  and  Nutrition  Fund  under  sub-section  (3)

shall  be  charged  on  the  Consolidated  Fund  of  the  State.]

2[3A.    There  shall  from  the  1st  day  of  April  1951  be  levied  and  paid  to the  State
Government  on  every  complimentary  ticket  issued  by  the  proprietor  the  entertainment
duty  at  the  appropriate  rate  prescribed  under  section  3,  3[and  a  surcharge  provided  by
section  3AA],  as  if  full  payment  had  been  made  for  admission  to  the  entertainment
according  to  the  class  of  seat  or  accommodation  which  the  holder  of  such  ticket  is
entitled  to  occupy  or  use  and  the  holder  of  such  ticket  shall  be  deemed  to  have  been
admitted  for  payment  for  the  purpose  of  this  Act.]

Duty  on
complimentary
tickets.

4.

4[(1) Save as otherwise provided by this Act, no person other than a person who
has to perform some duty in connection with an entertainment or a duty imposed upon
him  by  any  law,  shall  be  admitted  to  any  entertainment 5[except  with  a  valid  printed
ticket  or  complimentary  ticket.]  ]

Method  of
levy.

(2) 6[Every proprietor of any entertainment in respect of which the entertainment duty
is  payable  under  section  3,  shall  apply  to  the  prescribed  officer  by  the  fifteenth  day  of
January  of  every  calendar  year,  to  allow  him  to  pay  the  entertainment  duty  due  and
payable,  and  the  prescribed  officer  may,  on  receipt  of  such  application,  allow  the
proprietor, on such conditions as the State Government may specify by general or special
order  issued  in  that  behalf,  to  pay  the  amount  of  entertainment  duty  due]

(a) by a consolidated payment of a percentage, to be fixed by the 7[8[State] Government],
of the gross sum received by the proprietor on account of payments for admission to the
entertainment  and  on  account  of  the  duty;

(b) in accordance with returns of the payments for admission to the entertainment and

on  account  of  the  duty  ;

(c)  in  accordance  with  the  results  recorded  by  any  mechanical  contrivance  which

automatically  registers  the  number  of  persons  admitted  :

9[Provided  that,  the  State  Government  may suo-motu, by  general  or  special  order  in
the Official Gazette, direct the proprietor of any entertainment or class of entertainment

1 Sub-sections (3) and (4) were  added  by  Mah.  77  of  1975,  s. 2.
2 Section  3A  was  inserted  by  Bom.  38  of  1950,  s.  3.
3 These  words,  figures  and  letters  were  inserted  by  Mah.  11  of  1974,  s.  4.
4 This  sub-section  was  substituted  for  the  original  by  Bom.  38  of  1950,  s.  4.
5 These  words  were  substituted  for  “except  with  a  ticket  stamped  with  an  impressed,  embossed,
engraved  or  adhesive  Stamp  (not  before  used)  issued  by  the  State  Government  for  the  purpose  of
revenue  and  denoting  that  the  proper  entertainment  duty  has  been  paid”  by  Mah.  7  of  1987,  s.  5.
6 This  portion  was  substituted  for  the  main  clause  beginning  with  the  words  “The  State  Government
may”  and  ending  with  the  words  “to  pay  the  amount  of  duty  due-”  by  Mah.  20  of  2002,  s.  5(a).
7 The  words  “Provincial  Government”  were  substituted  for  the  words  “Governor  in  Council”  by

the  Adaptation  of  Indian  Laws  Order  in  Council.

8 This  word  was  substituted  for  the  word  “Provincial”  by  the  Adaptation  of  Indian  Laws Order,  1950.
9 This  proviso  was  added  by  Mah.  11  of  1984,  s.  6.
* Now  the  short  title  of  the  Act  has  amended  as  “the  Maharashtra  Motor  Vehicles  (Taxation  of
Passengers)  Act”  by  Mah.  24  of  2012,  ss.  2  and  3,    Schedule,  entry  69,  with  effect  from  been
1st  May  1960.

Assessment
of  entertain-
ments  duty.

30

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

to  pay  the  amount  of  duty  due,  in  accordance  with  the  returns  of  the  results  recorded
by  any  mechanical  contrivance  referred  to  in  clauses  (b)  and  (c),  as  the  case  may  be:]
1[Provided further that, the prescribed officer may, within fifteen days from the date
of receipt of the application as aforesaid, reject the application after giving an opportunity
of  being  heard  to  the  applicant  and  recording  reasons  for  such  rejection.]

(3)  The  provisions  of  sub-section (1) of  this  section 2[**]  shall  not  apply  to  any
entertainment  in  respect  of  which  the  duty  due  is  payable  in  accordance  with  the
provisions  of  sub-section (2).

4A.  [Use  of  Government  of  Bombay  stamps  permissible  for  certain  period  after  1st

May  1960.] Deleted  by  Mah.  VII  of  1987,  s.  6.

3[4B. (1) If the State Government is satisfied that the returns required to be furnished
by or under this Act in respect of any entertainment in respect of which the entertainments
duty  is  payable  under  section  3  are correct  and  complete,  it  shall  assess  the  amount  of
entertainments  duty  due  on  the  basis  of  such  returns.

(2) If the State Government is not satisfied that the returns furnished by a proprietor
of  any  entertainment  are  correct  and  complete,  and  the  State  Government  think  it
necessary to require the presence of the proprietor, or the production of further evidence,
the  State  Government  shall  serve  on  such  proprietor  a  notice  in  the  prescribed  manner
requiring  him  on  a  date  and  at  a  place  to  be  therein  specified  either  to  attend  and
produce  or  to  cause  to  be  produced  all  evidence  on  which  such  proprietor  relies  in
support  of  his  returns,  or  to  produce  such  evidence,  as  is  specified  in  the  notice.

On  the  date  specified  in  the  notice,  or  as  soon  as  may  be  thereafter,  the  State
Government shall, after considering all the evidence which may be produced, assess the
amount  of  entertainments  duty  due  from  the  proprietor.

(3) If the proprietor fails to comply with the terms of the notice, the State Government
shall  assess,  to  the  best  of  its  judgement,  the  amount  of  entertainments  duty  due  from
him 4[after  considering  the  amount  of  duty  paid  by  the  proprietor  during  the  period  of
one  year  immediately  before  the  submission  of  the  unsatisfactory  return,  the  monthly
expenses for running the place of entertainment and any other relevant factors required
to  be  considered  for  arriving  at  the  amount  of  such  duty.]

(4) If a proprietor does not furnish returns in respect of any entertainment referred to
in sub-section (1) within the time prescribed in that behalf, the State Government shall,
after giving the proprietor a reasonable opportunity of being heard 5[and after considering
the  amount  of  duty  paid  by  the  proprietor  during  the  period  of  one  year  immediately
before  the  non-submission  of  the  returns,  the  monthly  expenses  for  running  the  place
of entertainment and any other relevant factors required to be considered in that behalf,]
assess  to  the  best  of  its  judgement,  the  entertainments  duty  due  from  him, 6[and  the
proprietor shall also  be liable to pay penalty as  per section 5 in addition  to the amount
of  duty  so  assessed].

(5)  Any  assessment  made  under  this  section  shall  be  without  prejudice  to  any

prosecution  for  an  offence  under  this  Act.]

  1 This  proviso  was  added  by  Mah.  20  of  2002,  s.  5(b).
  2 The  words  and  figure  “and  of  section  5”  were  deleted  by  Mah.  26 of  2015,  s.  2.
  3 Section  4B  was  inserted  by  Mah.  17  of  1967,  s.  3.
  4 These  words  were  added  by  Mah.  7 of  1987,  s.  7(a).
  5 These  words  were  inserted  by  Mah.  7  of  1987, s. 7(b).
  6 These  words  and  figure  were  substituted  for  the  portion  beginning  with  the  words  “and  may  also
direct”  and  ending  with  the words  “one  and  half  times  that  amount”  by  Mah.  26  of  2015,  s.  3.

Remission  or
refund  in
respect  of
machine  in
video  games
parlour
remaining
inoperative
and
unproductive.

Remission  or
refund  in
respect  of a
car  in
Go-carting
centre,
remaining
inoperative
and
unproductive.

Collection  of
duty  on
cable
television
through
public auction
or  agent.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

31

1[4C. (1)  Where  any  entertainments  duty  is  payable  in  respect  of  video  game, per
machine per month on the total number of machines installed in the video games parlour
and  any  machine  has  remained  inoperative  and  unproductive  of  any  entertainment
throughout  the  month  or  portion  of  the  month  for  which  such  duty  is  payable,  the
prescribed  officer  shall  remit  or  refund  the proportionate  duty  for  the  period  for  which
the  machine  has  so  remained  inoperative  and  unproductive  :

Provided  that,  no  such  remission  or  refund  shall  be  granted  unless  notice  in  writing
of the fact of the machine being so inoperative and unproductive has been given to the
prescribed  officer,  and  that  no  remission  or  refund  shall  take  effect  for  any  period
previous  to  the  date  of  the  delivery,  or  the  date  of  posting  under  certificate  of  posting,
of  such  notice.

(2)  The  burden  of  proving  the  fact  entitled  any  person  to  claim  relief  under  this

section  shall  be  upon  him.]

2[4D. (1) Where any entertainment duty is payable in respect of Go-carting at the rate
of rupees 2,000 per car, per month, on the total number of cars operated in a Go-carting
centre  and  if  any  car  has  remained  inoperative  and  unproductive  of any  entertainment
throughout  a  month  or  a  portion  of  the  month  for  which  such  duty is  payable,  the
prescribed  officer  shall  remit  or  refund the  proportionate  duty  for  the period  for  which
the  car  has  so  remained  inoperative  and  unproductive  :

Provided  that,  no  such  remission  or  refund  shall  be  granted  unless  notice  in  writing
of  any  car  having  remained  so  inoperative  and  unproductive  during  a  month  or  part
thereof has been given to the prescribed officer either in person and an acknowledgement
therefor  has  been  obtained  or  by  post  under  certificate  of  posting,  and  that  no  such
remission  or  refund  shall  be  admissible  for  any  period  previous  to  the  date  of
acknowledgment  or  the  date  of  posting  under  such  certificate  with  details  of  such
inoperativeness  or  unproductiveness.

(2) The burden of providing inoperativeness or unproductiveness of any car, entitling

any  person  to  claim  such  relief  under  this  section  shall  be  upon  such  person.

4E.

(1) Notwithstanding  anything  contained  in  this  Act,  it  shall  be  lawful  for  the
State  Government  to  lease  by  public  auction,  the  collection  of  entertainment  duty  on
cable  television  including  entertainment  duty  leviable  on  Direct-to-Home  (DTH)
Broadcasting  service,  for  any  period not  exceeding  three  years  at  a  time  or  to  appoint
an  agent  for  the  collection  thereof.

(2) Where  the  collection  of  entertainment  duty  on  cable  television  (including
entertainment  duty  leviable  on  Direct-to-Home  (DTH)  Broadcasting  service),  has  been
so  leased or  where an  agent  is so  appointed,  any person  employed by  the  lessee or  the
agent shall, subject to the conditions of the lease or, as the case may be, the agreement
of  agency,  exercise the  powers  and  perform the  duties  conferred  on and  imposed  upon
the officers and employees of the State Government authorised to collect the entertainment
duty  on  cable  television  including  entertainment  duty  leviable  on  Direct-to-Home
(DTH) Broadcasting service under this Act or the rules made thereunder, after they are
duly  authorised  by  the  prescribed  officer,  in  that  behalf.

(3) Subject to the directions, if any, issued from time to time, by the State Government,
by  any  general  or  special  order  in  this  behalf,  the  prescribed  officer  shall  regulate  the
collection  of  entertainment  duty  on  cable  television  including  entertainments  duty
leviable  on  Direct-to-Home  (DTH)  Broadcasting  service,  either  through  such  lessee  or
agent,  in  such  manner  and  by  such  procedure  as  may  be  prescribed.]

  1 Section  4C  was  inserted  by  Mah.  11  of  1984,  s.  7.
  2 Sections  4D  and  4E  were  inserted  by  Mah.  20  of  2002,  s.  6.
H  390-5

32

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

Punishment
for  non-
compliance
with
section 4.

1[5.

(1) If  any  person  is  admitted to  any  place  of  entertainment  and  the  provisions
of  section  4  are  not  complied  with,  the  proprietor  of  the  entertainment  to  which  such
person  is  admitted  shall,  in  addition  to  the  entertainment  duty  which  should  have  been
paid,  also  be  liable  to  pay  to  the  Collector  for  each  such  non-compliance,  a  penalty
equal  to  rupees  fifty  thousand  or  ten  times  of  such  entertainment  duty,  whichever  is
higher  :

Provided  that,  no  order  requiring  the  proprietor  to  pay  such  penalty  shall  be  passed

by  the  Collector,  unless  such  proprietor  is  given  an  opportunity  of  being  heard.

(2) Every  order  made  by  the  Collector  under  this  section  shall  be  appealable  under

section  10A.]

Punishment
for  non-
compliance
with other
provisions.

2[5A.   Any  person  who  contravenes  any  of  the  provisions  of  this  Act  for  which  no
other  punishment  has  been  provided  for  in  this  Act,  shall  on  conviction, 3[be  punished
with imprisonment for a term which may extend to six months or 4[with fine of not less
than  two  thousand  rupees  and  not  more  than  five  thousand  rupees  or  with  both].]

Entertainments
for  charitable
or educational
purposes
exempted;
exemption
by 6[7[State]
Government].

6. (1) Entertainments duty shall not be levied on payments for the admission to any

entertainment  where 5[the  Collector]  is  satisfied  that—

(a)  the  whole  of  the  takings  thereof  are  devoted  to  philanthropic  or  charitable
purposes  without  any  charge  on  the  takings for  any  expenses  of  the  entertainment;  or

(b)  the  entertainment  is  of  a  wholly  educational  character;  or
(c)  the  entertainment  is  provided  partly  for  educational  or  partly  for  scientific
purposes  by  a  society,  institution  or  committee  not  conducted  or  established  for
profit.
(2) Where 8[the  Collector]  is  satisfied  that  the  whole  of  the  net  proceeds  of  an
entertainment  are  devoted  to  philanthropic  or  charitable  purposes,  and  that  the  whole
of the expenses of the entertainment do not exceed twenty per cent. of the receipts, the
amount of the entertainments duty paid in respect of the entertainment shall be refunded
to  the  proprietor.

(3)  The 6[7[State]  Government]  may,  by  general  or  special  order,  exempt  any
entertainment  or  class  of  entertainments  from  liability to entertainments  duty 9[subject
to  such  terms  and  conditions,  if  any,  as  may  be  specified  in  the  order.]

10[Explanation.—In this section, the takings or net proceeds of an entertainment shall
be  deemed  to  be  devoted  to  philanthropic  or  charitable  purposes  if  such  takings  or  net
proceeds  are  devoted  to  the  benefit  of  Schedule  Castes  or  Scheduled  Tribes  or  for  the
advancement of any class of  citizens declared  by the State  Government as  socially and
educationally backward classes but not to the benefit of any other class, sect or community
or  to  any  religious  purposes.]

  1 This  section  was  substituted  by  Mah.  26 of  2015,  s.  4.
  2 Section  5A  was  inserted  by  Bom.  41  of  1958,  s.  3(e).
  3 These  words  were  substituted  for  the  words  “be  punished  with  a  fine  which  may  extend  to five

hundred  rupees”  by  Mah.  11  of  1984,  s.  8.

  4 These  words  were  substituted  for  the  words  “a  fine  which  may  extend  to  two  thousand rupees”

by  Mah.  7  of  1987,  s.  9.

5 These  words  were  substituted  for  the  words  “in  the  case  of  any  area  for  which  a  Commissioner
of  Police  has  been  appointed,  the  Commissioner  of  Police  or  elsewhere,  the  District  Magistrate”
by  Mah.  5  of  2001,  s.  4(1).

  6 The  words  “Provincial  Government”  were  substituted  for  the  words  “Governor  in  Council”

by  the  Adaptation  of  Indian  Laws  Order  in  Council.

7 This  word  was  substituted  for  the  word  “Provincial”  by  the  Adaptation  of  Laws  Order, 1950.
  8 These  words  were  substituted  for  the  words  “the  Commissioner  of  Police  or  the  District

Magistrate,  as  the  case  may  be”  by  Mah.  5  of  2001,  s.  4(2).

  9 These  words  were  added  by  Mah.  17  of  1967,  s.  4.
10 This Explanation was  added  by  Bom.  25  of  1954, s.  4.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

33

7.

(1) The 1[2[State]  Government]  may  make  rules  for  securing  the  payment  of  the
entertainments duty and generally for carrying into effect the provisions of this Act, and
in  particular—

Power    to
make  rules.

*

3*
(b)  for  the  use  of  tickets  covering  the  admission  of  more  than  one  person  and  the
calculation  of  the  duty  thereon;  and  for  the  payment  of  the  duty  on  the  transfer  from
one  part  of  a  place  of  entertainment  to  another  and  on  payments  for  seats  or  other
accommodation  ;

*

*

*

(c)  for  controlling  the  use  of  mechanical  contrivances  (including  the  prevention  of
the use of the same mechanical contrivance for payments of a different amount), and for
securing  proper  records  of  admission  by  means  of  mechanical  contrivances;

4[(ca) for prescribing the amount and manner of furnishing a security deposit and also
the  form  in  which  the  information  is  to  be  furnished  to  the  Collector  under  clause (d)
of  sub-section (4) of  section  3;]

*

*

5*
(d) for  the  checking  of  admission,  the  keeping  of  accounts  and  the  furnishing  of
returns by the proprietors of entertainments in respect of which the duty due is payable
in accordance with the provisions of section 4, sub-section (2); 6[and for requiring such
proprietors to furnish security for payment of duty under sub-section (2) of section 4 and
prescribing  conditions  for  forfeiture  of  such  security;]

*

*

7[(da) for  manner  of  serving  notice  under  sub-section  (2)  of  section  4B,  and  for  the

procedure  to  be  followed  for  best  judgment  assessment  under  that  section;]

3*
8[(f)  for  prescribing  the  conditions  and  form  for  payment  and  remission  of  duty

*

*

*

*

payable  under  sub-section (3) of  section  3;]

(g) for the presentation and disposal of applications for exemptions from payment of

the  entertainments  duty  or  for  the  refund  thereof;  and

9[(h) for the exemption for entertainments duty or from part or class thereof soldiers,
sailors  and  airmen  belonging  to  the  defence  forces  of  any  nationality  when  attending
an entertainment either in uniform, or subject to production of identity card, in civilian
dress;]

10[(i)  for  the  issue  of  passess  by  a  proprietor  of  a  place  of  entertainment  for  the
admission  to  the  place  of  entertainment  of  officers  who  have  to  perform  any  duty  in
connection  with  the  entertainment  or  any  other duty  imposed  upon  them  by  law;]

11[(j)  collection  of  entertainment  duty  on  cable  television  including  Direct-to-Home

(DTH)  Broadcasting  service  by  public  auction;]

12[(k) for prescribing the terms and conditions for exemption of duty under sub-section

(13A) of  section  3.]

  1 The  words  “Provincial  Government”  were  substituted  for  the  words  “in  Council”  by  the

Adaptation  of  Indian  Laws  Order  in  Council.

  2 The  word  was  substituted  for  the  word  “Provincial”  by  the  Adaptation  of  Laws  Order,  1950.
  3 Clauses  (a)  and  (e)  were  deleted  by  Mah.  7  of  1987,  s.  10(a).
  4 This  clause  was  inserted  by  Mah.  22  of  2014,  s.  5.
  5 Clause  (cc)  was  deleted  by  Bom.  38  of  1950,  s.  6.
  6 These  words  were  added  by  Bom.  25  of  1954,  s.  5(1).
  7 Clause (da) was  inserted  by  Mah.  17  of  1967,  s.  5(1).
  8 Clause (f)  was  substituted  for  the  original  by  Mah.  7  of  1987,  s.  10(b).
  9 This  clause  was  substituted  for  the  original  by  Mah.  11  of  1984,  s.  9.
10 This  clause  was  added  by  Bom.  41  of  1958,  s.  3(f).
11 This  clause  was  added  by  Mah.  20  of  2002,  s.  7.
12 Clause (k)  was  added  by  Mah.  6  of  2013,  s.  4.

Power  to
enter  place
of  entertain-
ment    for
purposes  of
this  Act.

34

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

(2) If any person acts in contravention of, or fails to comply with, any such rules he
shall,  on  conviction, 1[be  punished  with  imprisonment  for  a  term  which  may  extend  to
six  months  or  with  fine  which  may  extend  to  one  thousand  rupees  or  with  both.]

(3) Such  rules  shall  be  made  after  previous  publication.
2[(4) Every  rule  made  under  this  section  shall  be  laid  as  soon  as  may  be  after  it  is
made before each House of the State Legislature while it is in session for a total period
of thirty days which may be comprised in one session or in two successive sessions, and
if,  before  the  expiry  of  the  session  in  which  it  is  so  laid  or  the  session  immediately
following,  both  Houses  agree  in  making  any  modification  in  the  rule  or  both  Houses
agree that the rule should not be made, and notify such decision in the Official Gazette,
the rule shall  from the date of publication  of such notification have effect  only in such
modified  form  or  be  of  no  effect,  as  the  case  may  be;  so,  however,  that  any  such
modification  or  annulment  shall  be  without  prejudice  to  the  validity  of  anything
previously  done  or omitted  to  be  done  under  that  rule.]

3[8.

(1)  The  Commissioner  or  the  Collector  or  any  Revenue  Officer not  below  the
rank of Awal Karkun duly authorised by either of them in this behalf or any officer duly
authorised  by  the  State  Government  (hereinafter  in  this  section  called “the  Inspecting
Officer”), in respect of the area of his jurisdiction, may enter any place of entertainment
while the  entertainment  is  proceeding  or  otherwise  at  any  reasonable  time  with  a  view
to  carrying  out  an  inspection  to  see  whether  the  provisions  of  this  Act  or  rules  made
thereunder  are  being  complied  with.

(2) The  Inspecting  Officer  may  require  any  proprietor  to  produce  before  him  any
accounts or documents relating to the entertainment  conducted by him or to furnish any
information  relating  to—

(i) payments  for  admission,  tickets  or  season  tickets  or  complimentary  tickets  or

any  other  articles  and  matters  relating  to  such  entertainment;

(ii) the details  of  monthly  expenses  relating  to  conduct  of  the  entertainment;
(iii) the periodical including daily statements of sale of tickets sent by the proprietor

to  the  distributor  of  films  concerned;  and

(iv) details of orders for printing of the passes, tickets of the entertainment placed
with the printing press concerned, as may be necessary for the purposes of this Act.

(3) All  accounts  and  documents  of  the  nature  referred  to  in  sub-section  (2)  as  well
as documents containing information relating to entertainment conducted by the proprietor
shall  at  all  reasonable  times  be  open  to  inspection  by  the  Inspecting  Officer  and  the
Inspecting  Officer  may  take  or  cause  to  be  taken  such  copies  or  extracts  therefrom  or
may  place  or  cause  to  be  placed  such  marks  of  identification  thereon  as  appear  to  him
to  be  necessary  for  the  purposes  of  this  Act.

(4) The  Inspecting  Officer  may  for  the  purposes  of  this  Act,  impound  and  retain  in
his custody for such period as he considers necessary any accounts or other documents
and  articles  produced  before  him  in  any  proceedings  under  this  Act,  after  granting
receipt  for  the  same  to  the  proprietor.

(5)  If  the  Inspecting  Officer  has  reason  to  believe  that  any  proprietor  has  evaded  or
is attempting to evade payment of duty, due from him, he may, for reasons to be recorded

1 These  words  were  substituted  for  the  original  by  Mah.  25  of  1984,  s.  5(2).
2 Sub-section (4) was  added  by  Mah.  17  of  1967,  s.  5(2).
3 Section  8  was  substituted  for  the  original  by  Mah.  7 of  1987,  s.  11.

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Maharashtra  Entertainments  Duty  Act

35

in writing seize such accounts or documents or articles in the possession of the proprietor
as  may  be  necessary  and  shall  grant  receipt  for  the  same  and  shall  retain  the  same  for
such  period  as  may  be  necessary  in  connection  with  any  proceedings  under  this.

(6) For the purposes of sub-section (3) or sub-section (5), the Inspecting Officer may
enter  and  search  any  place  of  entertainment  or  business  of  any  proprietor  or  any  other
place  where  the Inspecting  Officer  has  reason to  believe  that  the  proprietor keeps  or  is
for the time being keeping any accounts or documents relating to entertainment conducted
by him or the printing press to which work of printing the tickets for the entertainment
is entrusted by the proprietor, and may make a note or inventory of any articles or things
found  in  the  course  of  any  search  which,  in  his  opinion,  will  be  useful  for  or  relating
to any proceedings under this Act. Whenever a search is made by the Inspecting Officer
under  this  sub-section,  the  provisions  of  the  Code  of  Criminal  Procedure,  1973,  shall,
so  far  as  may  be,  apply.

(7)  The  proprietor  of  an  entertainment  shall  give  every  reasonable  assistance  to  the

Inspecting  Officer  in  the  performance  of  his  duties  under  this  section.

(8) If  the  proprietor  of  any  entertainment  or  any  other  person  prevents  or  obstructs
entry  of  a  duly  authorised  Inspecting  Officer  under  sub-section (1) or  fails  to  give  any
reasonable assistance, he shall, in addition to any other punishment to which he is liable
under  any  law  for  the  time  being  in  force,  be  punished  with  fine  which  may  extend  to
two  thousand  rupees.

(9) Every  Inspecting  Officer  shall  be  deemed  to  be  a  public  servant  within  the

meaning  of  section  21  of  the  Indian  Penal  Code.

(10) The Inspecting Officer may request in case of emergency, the Officer-in-charge
of  the  Police  Station  having  jurisdiction  over  the  place  of  inspection  or  entertainment
to prevent any unauthorised use of place for entertainment or to establish law and order
in the place of  entertainment or to seek the records relevant for  the purpose of enquiry
in  the  place  of  entertainment  or  in  any  other  place  under  this  Act  and  such  officer  of
the  Police  Station  shall  be  bound  to  comply  with  the  request:

Provided that in case of non-availability of such an officer, the Inspecting Officer may
request the Police Officer of the nearest Police Station to render the required assistance.]

2  of
1974.

XLV
o f
1860.

9.   Any sum  due on  account of  entertainment duty  shall be  recoverable as an  arrear

Recoveries.

of  land  revenue.

*1[9A.

2[(1)] Any  officer  authorised  by  the  State  Government  in  this behalf  may
recover  from  any  person  who  has  committed  or  is  reasonably  suspected  of  having
committed an offence against this Act or the rules made thereunder, by way of composition
of  such  offence—

Compounding
of  offences.

(a) where the offence consists of the failure to pay, or the evasion of, any duty payable
under  this  Act,  in  addition  to  the  duty  so  payable,  a  sum  of 3[two  hundred  rupees]  or
double  the  amount  of  the  duty  payable,  whichever  is  greater;  and

1 Section  9A  was  added  by  Bom.  41  of  1958,  s.  3(h).
2 Section  9A  was  renumberd  as  sub-section  (1)  of  that  section  by  Mah.  7  of  1987,  s.  12(1).
3 These  words  were  substituted  for  the  words  “money  not  exceeding  five  hundred  rupees”, by

Mah.  7  of  1987, s.  12(1)(a).

* “Section  12  of  Mah.  11  of  1984  reads  as  follows  :—

“12. If  any  person  fails  to  furnish  return  and  to  make  payment  of  entertainments  duty  due,  if
any,  to  the  prescribed  officer  as  required  under  sub-section (2) of  section  10  of  this  Act,  the
prescribed  officer  may  impose  a  penalty  on  such  person  as  provided  in  section  9A  of  the
principal  Act,  as  if  such  failure  was  an  offence  committed  under  the  principal  Act.”

H  390-6

Penalty  for
failure  to
furnish  and
make
payment.

36

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

(b) in other cases, a sum of 1[not less than five hundred rupees but not more than two

thousand  rupees].

2[(2) Where an offence  against this Act or rules made  thereunder is compounded by
an officer authorised by the State Government in that behalf, the amount of composition
sum  fixed  by  him  shall  become  payable  by  the  proprietor  within  a  period  of  30  days
from the date on which the composition sum is so fixed, and in the event of failure on
the part of the person liable to pay the amount of composition sum within the aforesaid
period,  it  shall  be  recoverable  as  an  arrear  of  land  revenue].]

3[9-B. Where a proprietor fails to pay the amount of duty due under section 3 within
the period prescribed or the composition sum fixed under section 9-A, he shall be liable
to  pay  to  the  Government,  in  addition  to  the  amount  of  duty  or  composition  sum  so
payable, a penal interest at the rate of 18 per cent. per annum for the first 30 days and
at  the  rate  of  24    per  cent.  per  annum  thereafter  on  such  amount  from  the  date  such
amount  became  or  becomes  payable  till  the  amount  and  interest  is  fully  paid.

9-C.  Where a  proprietor has paid entertainment duty in excess  of the duty payable,
the  amount  of  duty  paid  in  excess  shall,  on  an  application  made  by  the  proprietor  in
that  behalf,  be  refunded  to  him  by  the  Collector after  such  verification  as  may  be
necessary  and  in  such  manner  as  may  be  prescribed.

9-D.  Where a proprietor is found to have been habitually committing offences under
the Act and the rules made thereunder, the Collector shall, after taking into consideration
the  gravity  of  the  offence  or  a  series  of  offences  so  committed,  recommend  to  the
licensing authority appointed under the provisions of the *Bombay Cinemas (Regulation)
Act, 1953 to initiate action against such proprietor for suspension or cancellation of the
cinema licence  or the  ticket selling  licence, as  the case  may be,  granted under  that Act
to  such  proprietor,  whereupon  the  licensing  authority  shall  initiate  such  action  against
the  proprietor.]

Bom.
XI  of
1953.

Interest
payable  on
failure  to  pay
duty  and
composition
sum.

Refund  of
excess  duty
paid.

Recommenda-
tion  to
suspend  or
cancel
licence.

Delegation  of
powers  by  the
6[State]
Government.

10.

4[Any  of  the  powers  and  duties  conferred  or  imposed  upon  the 5[6[State]
Government] by  this Act may be  exercised or performed,  subject to such  conditions as
the 5[6[State]  Government] may prescribe, by any  person whom the 5[6[State] Government]
may  by  general  or  special  order  empower  in  this  behalf.

Appeal  and
Revision.

7[10-A. (1) 8[A proprietor who is aggrieved by the order of the collector  determining
the  rates  for  the  admission  in  a  multiplex  under  sub-section (13) of  section  3  or  of
assessment,  with  or  without  penalty,  under  section  4B 9[or  order  under  section  5]  may
file  an  appeal  to  the  Commissioner  within  thirty  days  from  the  receipt  of  the  order  :]

1 These  words  were  substituted  for  the  words  “money  not  exceeding  five  hundred  rupees”  by  Mah.

7  of  1987,  s.  12(1)(b).

2 Sub-section  (2)  was  added  by  Mah.  7  of  1987,  s.  12(2).
3 These  sections  were  inserted by  Mah.  7  of  1987,  s.  13.
4 For  notification  under  this  section, see Government  notification  in  the  Revenue  Department,  No.
7230-E,  dated  the  17th  December  1923,  published  in  the Bombay  Government  Gazette, 1923,
Part  I,  P.  2975.

5 The  words  “Provincial  Government”  were  substituted  for  the  words  “Government  in  Council”

by  the  Adoption  of  Indian  Laws  Order  in  Council.

6 This  word  was  substituted  for  the  word  “Provincial”  by  the  Adaption  of  Laws  Order,  1950.
7 Section  10-A  was  inserted  by  Mah.  7  of  1987,  s.  14.
8 This  portion  was  substituted  by  Mah.  54  of  2005,  s.  4.
9 The  words  and  figure  were  inserted  by  Mah.  26  of  2015,  s.  5.
* Now,  the  short  title  of  the  Act  has  been  amended  as  “the  Maharashtra  Cinemas  (Regulation)  Act”
by  Mah.  24  of  2012,  ss.  2  and  3,    Schedule,  entry  47,  with  effect  from  1st  May  1960.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

37

1[Provided  that,—

(a) no appeal shall be entertained by the Commissioner unless the proprietor pays
the undisputed amount  of the duty and penalty,  if any, as assessed  by the Collector;

(b)  the  Commissioner  may,  notwithstanding  anything  contained  in  clause  (a),  if
he deems fit, for reasons to be recorded in writing, entertain an appeal without payment
of  any  duty  and  penalty,  if  any,  as  assessed  by  the  Collector;  and  the  decision  of  the
Commissioner  regarding  entertaining  of  the  appeal  by  him  shall  be  final.]

(2) The Commissioner may, after giving a reasonable opportunity of hearing confirm,
reduce,  enhance  or  annul  the  assessment  and  penalty,  if  any;  or  may  set  aside  the
assessment  and  refer  the  case  back  to  the  Collector  for  making  a  fresh  assessment  in
accordance  with  the  directions  given  in  the  order.  The  Collector  shall  thereupon,  after
making such further inquiry as may be necessary, make a fresh assessment and determine
the amount of duty and penalty, if any,  payable by the proprietor on the basis of such
fresh  assessment  :

2[(2A) The Commissioner shall as far as possible decide every appeal filed under sub-
section (1) within three months from the date of filing of such appeal, and in a case where
it  is  not  possible  or  feasible  to  decide  the  appeal  within  such  period,  he  shall  submit
a report in writing to the State Government recording therein the reasons for such delay
in  deciding  the  appeal.]

(3) The State Government may, suo muto or on application made to it in that behalf
within  sixty  days  from  the  order  of  Commissioner,  call  for  the  record  and  proceeding
of  the  case  and  pass  such  order  in  that  case  as  it  may  deem  fit,  and  thereby  modify,
confirm  or  annul  the  order  of  the  Commissioner.]

3[11.

(1) No  prosecution, suit  or other  proceeding shall,  without the  sanction of  the
State Government, lie against any officer or servant of the State Government for any act
done  or  purporting  to  be  done  under  this  Act.

Bar  of  certain
proceedings.

(2) No  prosecution,  suit  or  other  proceeding  shall  lie  against  any  such  officer  or

servant,  for  anything  in  good  faith  done  or  intended  to  be  done  under  this  Act.

12. No suit shall be instituted against the State Government and no prosecution, suit
or  other  proceeding  shall  be  instituted  against  any  officer  or  servant  of  the  State
Government in respect of any act done or purporting to be done under this Act after six
months  from  the  date  of  the  commission  of  the  act.

Limitation.

13.

(1)  Notwithstanding  anything  contained  in  any  law  relating  to  a  municipality,
local  board,  village  panchayat  or  other  local  authority,  no  municipality, local  board,
village panchayat or other local authority shall levy any tax on entertainment on which
an  entertainment  duty  is  leviable  under  this  Act  after  this  Act  comes  into  operation  in
the  area  within  which  the  local  authority  concerned  has  jurisdiction.

Prohibition
of  levy of  tax
on  entertain-
ments  by
local
authorities.

(2)  Nothing  contained  in  sub-section (1)  shall  affect  the  levy  by  any  local  authority
sale tax at a flat rate per cinema show or performance of cinema shows or performances
in  accordance  with  the  law  enabling  the  imposition  of  such  a  tax.

Explanation.—For the purpose of this section, ‘municipality’ means a body specified

in  the  Schedule  to  this  Act.

1 This  proviso  was  substituted  by  Mah.  49  of  1994,  s.  5(a).
2 Sub-section (2A) was  inserted by  Mah.  49  of  1994,  s.  5(b).
3 Sections  11,  12,  13,  14  and  Schedule  were  added  by  Bom.  41  of  1958,  s.  3(1).

38

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

Repeal  and
savings.

14.  On the commencement of this Act in that part of the State  of Bombay to which
it  is  extended  by  the  Bombay  Entertainments  Duty  (Extension  and  Amendment)  Act,
1958, the Central Provinces and Berar Entertainments Duty Act, 1936, the Entertainments
Tax Act, 1355 F, the Saurashtra Entertainment Duty Ordinance, 1949, and any other law
relating to entertainment tax shall, from such commencement in that part, stand repealed :

Provided  that  such  repeal  shall  not  affect—

(a) the  previous  operation  of  the  enactments  and  laws  so  repealed,  or

(b)  any  penalty  or  punishment  incurred  in  respect  of  any  offence  committed

against  any  of  the  provisions  of  the  enactments  and  law  so  repealed,  or

(c)  any  investigation,  legal  proceeding  or  remedy  in  respect  of  such  penalty  or

punishment,

and any such investigations, legal proceeding or remedy may be instituted, continued
or  enforced  and  any  such  penalty  or  punishment  may  be  imposed  as  if  the  Bombay
Entertainments  Duty  (Extension  and  Amendment)  Act,  1958  had  not  been  passed  :

Provided  further  that  anything  done  or  action  taken  (including  notifications  issued,
authorisations made, powers delegated and exemptions given) by or under the provisions
of  the  enactments  and  laws  so  repealed  shall  be  deemed  to  have  been  done  or  taken
under  the  corresponding  provisions  of  this  Act  and  shall  until  altered,  repealed  or
amended  under  this  Act  continue  in  force  accordingly  but  with  this  modification  that
the assessment of the duty or tax in respect of any liability therefor incurred in the area,
concerned  before  the  commencement  therein  of  this  Act,  shall  be  made  at  the  rates
imposed  by  or  under  the  enactments  and  laws  repealed  and  any  proceedings  pending
in  any  area  before  any  authority  under  the  provisions  of  the  enactments  and  laws
repealed  shall  on  the  commencement  therein  of  this  Act  stand  transferred  to  the
corresponding  authority  under  this  Act  and  be  disposed  of  accordingly.

SCHEDULE

(See section  13)

(1)  A  Corporation  constituted  under  the  *Bombay  Municipal  Corporation  Act,  the
#Bombay Provincial Municipal Corporations Act, 1949 or $the City of Nagpur Corporation
Act,  1948,  or

(2) a  Municipality  constituted  under—

(a)  the  Bombay  Municipal  Boroughs  Act,  1925.

* The  short  title  of  the  Act  has  been  amended  as  “Mumbai  Municipal  Corporation”  by  Mah.  25

of  1996,  s.  2,  Sch.

# The  short  title  of  the  Act  has  been  amended  as  “Maharashtra  Municipal  Corporations  Act”  by

Mah.  23  of  2012,  s.  4.

$ This  Act  has  been  repealed by  Mah.  23  of  2012,  s.  7.

Bom.
XLI
o f
1958.
M.P.
Act
XXX
o f
1936.
Hyd.
Act  V
to
1355
F.
Sau.
Ord.
VIII
o f
1949.

Bom.
XLI
o f
1958.

Bom.
III  of
1888.
Bom.
LIX of
1949.
M.P.
Act
No.  II
o f
1950.

Bom.
XVIII
o f
1925.

Bom.
XVIII
o f
1925.

Bom.
III  of
1901.
Bom.
III  of
1901.

C.  P.
and
Berar
Act
No.  II
o f
1922.

Hyd.
Act.
No.
XVIII
o f
1956.

II  of
1924.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

39

(b) the Bombay Municipal Boroughs Act, 1925, as applied to the Saurashtra area

and  the  Kutch  area  of  the  State  of  Bombay.

(c)  the  Bombay  District  Municipal  Act,  1901.

(d) the Bombay District Municipal Act, 1901, as applied to the Saurashtra area of

the  State  of  Bombay.

(e)  the  Central  Provinces  and  Berar  Municipalities  Act,  1922,  or

(f)  the  Hyderabad  District  Municipalities  Act,  1956,  or

(3) a  Cantonment  Board  constituted  under  Cantonments  Act,  1924.]

_________

40

Maharashtra  Entertainments  Duty  Act

[ 1923  :  I

H  390-3,927 Bks.-7.201 8

PRINTED  AT  THE  GOVERNMENT  PRESS,  KOLHAPUR.

1923  :  I ]

Maharashtra  Entertainments  Duty  Act

Maharashtra  Government  Publications
can  be  obtained  from–

 THE  DIRECTOR

GOVERNMENT  PRINTING,  STATIONERY AND  PUBLICATIONS
(Publications  Branch),  Netaji  Subhash  Road,
MUMBAI-4.
Phone-(022)  23632693.

 THE  MANAGER

GOVERNMENT  PHOTOZINCO  PRESS AND  BOOK  DEPOT
5,  Photozinco  Path,  PUNE-411  004.
Phone-(020)  26125808.

 THE  MANAGER

GOVERNMENT  PRESS AND  BOOK  DEPOT
Civil  Lines,  NAGPUR-440  001.
Phone-(0712)  2562615.

 THE  SUPERVISOR

GOVERNMENT  BOOK  DEPOT
Shaha  Ganj,  Near  Gandhi  Chowk,  AURANGABAD.
Phone-(0240)  2331525.

 THE  MANAGER

GOVERNMENT  PRESS AND  STATIONERY  STORES
Tarabai  Park,  KOLHAPUR-416 003.
Phone-(0231)  2650402.

AND THE RECOGNISED BOOK SELLERS

H  390

